<SEC-DOCUMENT>0001193125-24-285995.txt : 20250324
<SEC-HEADER>0001193125-24-285995.hdr.sgml : 20250324
<ACCEPTANCE-DATETIME>20241227171722
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-24-285995
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20241227

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MATTHEWS INTERNATIONAL CORP
		CENTRAL INDEX KEY:			0000063296
		STANDARD INDUSTRIAL CLASSIFICATION:	NONFERROUS FOUNDRIES (CASTINGS) [3360]
		ORGANIZATION NAME:           	04 Manufacturing
		EIN:				250644320
		STATE OF INCORPORATION:			PA
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		TWO NORTHSHORE CENTER
		CITY:			PITTSBURGH
		STATE:			PA
		ZIP:			15212-5851
		BUSINESS PHONE:		4124428200

	MAIL ADDRESS:	
		STREET 1:		TWO NORTHSHORE CENTER
		CITY:			PITTSBURGH
		STATE:			PA
		ZIP:			15212-5851

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MATTHEWS JAMES H & CO
		DATE OF NAME CHANGE:	19780823
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML><HEAD>
<TITLE>CORRESP</TITLE>
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<Center><DIV STYLE="width:8.5in" align="left">
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<IMG SRC="g874911g80b02.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">December&nbsp;27, 2024 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><U>VIA EDGAR CORRESP </U></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">U.S. Securities and Exchange
Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, NE </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549 </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="9%">&nbsp;</TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left">RE:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Matthews International Corporation </P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:13%; font-size:10pt; font-family:Times New Roman">Preliminary Proxy Materials Relating to 2025 Annual Shareholder Meeting </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ladies and Gentlemen: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Matthews International
Corporation, a Pennsylvania corporation (the &#147;Company&#148;), is transmitting for filing under Rule <FONT STYLE="white-space:nowrap">14a-6(a)</FONT> of the Securities Exchange Act of 1934 (the &#147;Exchange Act&#148;), the Company&#146;s
preliminary proxy statement and form of proxy card (the &#147;Preliminary Proxy Materials&#148;) relating to the Company&#146;s 2025 annual meeting of shareholders (the &#147;Annual Meeting&#148;). </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">On November&nbsp;27, 2024, Barington Companies Equity Partners, L.P. (&#147;Barington&#148;), notified the Company of Barington&#146;s
intention to nominate a slate of three nominees for election as directors at the Annual Meeting in opposition to the three nominees recommended by the Board of Directors (the &#147;Board&#148;) of the Company. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Company is filing the Preliminary Proxy Materials because the Preliminary Proxy Materials comment upon and reference Barington&#146;s
&#147;solicitation in opposition&#148; (as defined in Rule <FONT STYLE="white-space:nowrap">14a-6(a)</FONT> of the Exchange Act) to the Board&#146;s director nominees for election at the Annual Meeting. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Please be advised that the Company intends to release definitive proxy materials by sending to its shareholders a definitive proxy statement
and form of proxy card, as well as a copy of the Company&#146;s annual report for the year ended September&nbsp;30, 2024, in advance of the Annual Meeting. To accommodate the Company&#146;s proposed timing for the release of definitive proxy
materials, we would appreciate your prompt attention to the Preliminary Proxy Materials. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Please direct any communication concerning the
Preliminary Proxy Materials to each of Brian Walters, Executive Vice President and General Counsel of the Company, at (412) <FONT STYLE="white-space:nowrap">442-8217</FONT> or bwalters@matthewsintl.com, and the undersigned at <FONT
STYLE="white-space:nowrap"><FONT STYLE="white-space:nowrap">412-620-6570</FONT></FONT> or jgarvey@cozen.com. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="line-height:1.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1px solid #000000">&nbsp;</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">One Oxford Centre&#8195;&#8195; 301 Grant Street &#8195;&#8195;41st Floor &#8195;&#8195;Pittsburgh, PA 15219 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">412.620.6500&#8195;&#8195; 412.275.2390 Fax &#8195;&#8195;cozen.com </P>

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<HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


<Center><DIV STYLE="width:8.5in" align="left">
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<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Very truly yours,</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">/s/ Jeremiah Garvey</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Jeremiah Garvey</TD></TR>
</TABLE></DIV> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">cc: Matthews International Corporation </P>
</DIV></Center>

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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
