-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Omjfj2EUI56vHmy9ju6WDZln6LcRdi35xNyalxQ1MTxImvaWEJSyFBxUlC8n3tM7
 PHDiXTz+tLXa25fo7GEzmQ==

<SEC-DOCUMENT>0000950137-07-016187.txt : 20071218
<SEC-HEADER>0000950137-07-016187.hdr.sgml : 20071218
<ACCEPTANCE-DATETIME>20071030100546
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950137-07-016187
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20071030

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CLARCOR INC
		CENTRAL INDEX KEY:			0000020740
		STANDARD INDUSTRIAL CLASSIFICATION:	MOTOR VEHICLE PARTS & ACCESSORIES [3714]
		IRS NUMBER:				360922490
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		840 CRESCENT CENTRE DRIVE
		STREET 2:		SUITE 600
		CITY:			FRANKLIN
		STATE:			TN
		ZIP:			37067
		BUSINESS PHONE:		(615)771-3100

	MAIL ADDRESS:	
		STREET 1:		840 CRESCENT CENTRE DRIVE
		STREET 2:		SUITE 600
		CITY:			FRANKLIN
		STATE:			TN
		ZIP:			37067

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CLARK J L MANUFACTURING CO /DE/
		DATE OF NAME CHANGE:	19871001
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>c21060c2106000.gif
<DESCRIPTION>GRAPHIC
</DOCUMENT>
</SUBMISSION>