<SEC-DOCUMENT>0000909518-15-000120.txt : 20151110
<SEC-HEADER>0000909518-15-000120.hdr.sgml : 20151110
<ACCEPTANCE-DATETIME>20150416173554
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000909518-15-000120
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20150416

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			EASTERN CO
		CENTRAL INDEX KEY:			0000031107
		STANDARD INDUSTRIAL CLASSIFICATION:	CUTLERY, HANDTOOLS & GENERAL HARDWARE [3420]
		IRS NUMBER:				060330020
		STATE OF INCORPORATION:			CT
		FISCAL YEAR END:			0102

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		112 BRIDGE ST
		STREET 2:		P O BOX 460
		CITY:			NAUGATUCK
		STATE:			CT
		ZIP:			06770
		BUSINESS PHONE:		2037292255

	MAIL ADDRESS:	
		STREET 1:		112 BRIDGE STREET
		STREET 2:		P O BOX 460
		CITY:			NAUGATUCK
		STATE:			CT
		ZIP:			06770
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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<div style="MARGIN-LEFT: 0pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="left"><font style="FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman; DISPLAY: inline">April 16, 2015</font></div>
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<div style="MARGIN-LEFT: 0pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="left"><font style="FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman; DISPLAY: inline"><a name="To"><!--EFPlaceholder--></a>United States Securities and Exchange Commission</font></div>

<div style="MARGIN-LEFT: 0pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="left"><font style="FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman; DISPLAY: inline">Division of Corporation Finance</font></div>

<div style="MARGIN-LEFT: 0pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="left"><font style="FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman; DISPLAY: inline">100 F St., N.E.</font></div>

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<div style="MARGIN-LEFT: 0pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="left"><font style="FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman; DISPLAY: inline">Attention: Mellissa Campbell Duru</font></div>

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<div style="MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt"><font style="FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman; FONT-WEIGHT: bold; DISPLAY: inline">Re:</font></div>
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<div align="left"><font style="FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman; FONT-WEIGHT: bold; DISPLAY: inline">The Eastern Company</font></div>

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<div align="left"><font style="FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman; FONT-WEIGHT: bold; DISPLAY: inline">Definitive Additional Soliciting Materials filed on Schedule 14A</font></div>

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<div align="left"><font size="3"><font style="FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman; FONT-WEIGHT: bold; DISPLAY: inline">Filed April 13, 2015</font></font></div>

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<div><font style="FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman; DISPLAY: inline">Dear Ms. Duru:</font></div>

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<div style="MARGIN-LEFT: 0pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="justify"><font style="FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman; DISPLAY: inline"><a name="swiBeginHere"><!--EFPlaceholder--></a>On behalf of our client, The Eastern Company (the &#8220;<font style="TEXT-DECORATION: underline; DISPLAY: inline">Company</font>&#8221;), we are providing the Company&#8217;s responses to the comments of the Staff of the Division of Corporation Finance (the &#8220;<font style="TEXT-DECORATION: underline; DISPLAY: inline">Staff</font>&#8221;) of the U.S. Securities and Exchange Commission (the &#8220;<font style="TEXT-DECORATION: underline; DISPLAY: inline">Commission</font>&#8221;) set forth in the Commission&#8217;s letter, dated April 15, 2015 (the &#8220;<font style="TEXT-DECORATION: underline; DISPLAY: inline">Comment Letter</font>&#8221;), with respect to the Company&#8217;s Additional Soliciting Materials on Schedule 14A, filed on April 10, 2015.</font></div>

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<div style="MARGIN-LEFT: 0pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="justify"><font style="FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman; DISPLAY: inline">Set forth below in bold are each of the Staff&#8217;s comments provided in the Comment Letter. Immediately following each of the Staff&#8217;s comments is the Company&#8217;s response to such comment.&#160;&#160;For your convenience, each of the numbered paragraphs below corresponds to the numbered comment in the Comment Letter and includes the caption used in the Comment Letter.</font></div>

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<div style="MARGIN-LEFT: 0pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 18pt" align="justify"><font style="FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman; DISPLAY: inline"><font style="TEXT-DECORATION: underline; DISPLAY: inline">Exhibit 99-Letter to our Shareholders</font></font></div>

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<div style="TEXT-ALIGN: center"><font style="FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman; FONT-WEIGHT: bold; DISPLAY: inline"><font style="FONT-WEIGHT: normal">1.</font></font></div>
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<div style="MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="justify"><font style="FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman; FONT-WEIGHT: bold; DISPLAY: inline">Your disclosure highlights internal and external value-creation strategies that the company believes will yield positive results.&#160;&#160;Please supplementally provide us with support for the assertions regarding the investments that the company has made, which have allowed the company to &#8220;expand [its] business with current customers and make inroads into new market sectors&#8230;&#8221;</font></div>
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<div style="MARGIN-LEFT: 54pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="justify"><font style="FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman; DISPLAY: inline"><font style="TEXT-DECORATION: underline; FONT-STYLE: italic; DISPLAY: inline">Response</font>:&#160;&#160;In response to the Staff&#8217;s comment, the Company hereby supplementally provides the below support for its assertions regarding investments that the Company has made which have allowed it to expand its business with current customers and make inroads into new market sectors:</font></div>

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<div style="MARGIN-LEFT: 0pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="left"><font style="FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman; DISPLAY: inline">April 16, 2015</font></div>

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<div style="MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="justify"><font style="FONT-SIZE: 12pt; FONT-FAMILY: times new roman; DISPLAY: inline">In 2005, the Company began investing in the production of bunk hardware for heavy trucks (a new market for the Company) and continued to do so through 2010, which increased the Company&#8217;s market share in that market from $0 in 2005 to $517,000 in 2010 and expanded its business with Freghtliner Trucks as a preferred supplier now supplying vents, paddle latches, rotaries, t-handles and various stampings, increasing sales to over $6 million since 2008.</font></div>
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<div style="MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="justify"><font style="FONT-SIZE: 12pt; FONT-FAMILY: times new roman; DISPLAY: inline">In 2008, the Company invested in the production of the RAMBOX CARGO management system for implementation into the Ram Truck line, manufactured by Chrysler, which increased the Company&#8217;s business with both Tier One and Tier Two suppliers of Chrysler.</font></div>
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<div style="MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="justify"><font style="FONT-SIZE: 12pt; FONT-FAMILY: times new roman; DISPLAY: inline">In late 2008, the Company invested in the production of a latching system for baggage compartments and miscellaneous fabricated parts that could be used in the Bombardier C-Am Roadsters, which expanded the Company&#8217;s business with Bombardier Inc.</font></div>
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<div style="MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="justify"><font style="FONT-SIZE: 12pt; FONT-FAMILY: times new roman; DISPLAY: inline">In 2010, the Company invested in the production of a new latch design for the Kawasaki Mule ATV, which has resulted in increased annual sales with Kawasaki Heavy Industries since 2010.&#160;&#160;Additionally, in 2010 the Company invested in the production of a rotary part that could be used on the hoods of snowmobiles, which opened up a previously untapped market for the Company and further increased business with Kawasaki Heavy Industries.</font></div>
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<div style="TEXT-ALIGN: center"><font style="FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman; FONT-WEIGHT: bold; DISPLAY: inline"><font style="FONT-WEIGHT: normal">2.</font></font></div>
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<div style="MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="justify"><font style="FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman; FONT-WEIGHT: bold; DISPLAY: inline">Much of the disclosure regarding external value-creation strategies implies that the acquisitions have yielded only positive results and/or created value for the company.&#160;&#160;In future filings, please provide further context and balance to such statements and acknowledge any material challenges the company incurred and/or costs associated with the acquisitions.</font></div>
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<div style="MARGIN-LEFT: 0pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="left"><font style="FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman; DISPLAY: inline">April 16, 2015</font></div>

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<div style="MARGIN-LEFT: 0pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="justify"><font style="FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman; DISPLAY: inline">If you have any questions or would like to discuss the Company&#8217;s above response, please do not hesitate to call either one of us (212-310-8552; 212-310-8961) or, if more convenient, send us an e-mail (michael.aiello@weil.com, matthew.gilroy@weil.com).&#160;&#160;Thank you.</font></div>

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<div style="MARGIN-LEFT: 0pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="justify"><font style="FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman; DISPLAY: inline"><a name="Closing"><!--EFPlaceholder--></a>Very truly yours,<a name="From1"><!--EFPlaceholder--></a></font></div>

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<div style="MARGIN-LEFT: 0pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="justify"><font style="FONT-SIZE: 12pt; FONT-FAMILY: times new roman; DISPLAY: inline"><font style="FONT-SIZE: 12pt; FONT-FAMILY: times new roman; DISPLAY: inline">Michael J. Aiello</font></font></div>
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