<SEC-DOCUMENT>0000950123-11-012984.txt : 20110426
<SEC-HEADER>0000950123-11-012984.hdr.sgml : 20110426
<ACCEPTANCE-DATETIME>20110211182934
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ACCESSION NUMBER:		0000950123-11-012984
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20110211

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ALL AMERICAN GROUP INC
		CENTRAL INDEX KEY:			0000021212
		STANDARD INDUSTRIAL CLASSIFICATION:	GEN BUILDING CONTRACTORS - RESIDENTIAL BUILDINGS [1520]
		IRS NUMBER:				351101097
		STATE OF INCORPORATION:			IN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 3300
		STREET 2:		2831 DEXTER DRIVE
		CITY:			ELKHART
		STATE:			IN
		ZIP:			46515
		BUSINESS PHONE:		574-266-2500

	MAIL ADDRESS:	
		STREET 1:		PO BOX 3300
		STREET 2:		2831 DEXTER DRIVE
		CITY:			ELKHART
		STATE:			IN
		ZIP:			46515

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COACHMEN INDUSTRIES INC
		DATE OF NAME CHANGE:	19920703
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<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>ALL AMERICAN GROUP, INC.<BR>
2831 Dexter Drive<BR>
Elkhart, Indiana 46514</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 50%">February&nbsp;11, 2011

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>VIA EDGAR</B><BR>
Pamela Long, Assistant Director<BR>
Office of Mergers &#038; Acquisition<BR>
U.S. Securities and Exchange Commission<BR>
100 F Street, NE<BR>
Mail Stop 3628<BR>
Washington, D.C. 20549

</DIV>

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    <TD></TD>
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    <TD nowrap align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Re:</U></TD>
    <TD>&nbsp;</TD>
    <TD><B>Registration Statement on Form&nbsp;S-4</B><br>
<B>File No.&nbsp;333-171241</B></TD>
</TR>
</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Dear Ms.&nbsp;Long:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to Rule&nbsp;461 of the General Rules and Regulations under the Securities Act of
1933, as amended, All American Group, Inc. hereby requests that the effective date of the
above-captioned Registration Statement be accelerated so that the Registration Statement may become
effective at 5 p.m., Eastern Standard Time, February&nbsp;14, 2011, or as soon thereafter as possible.
The offering covered by the Registration Statement does not include any arrangements among the
registrant and any underwriter or broker dealer.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We hereby acknowledge that:
</DIV>

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<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>should the Commission or the staff, acting pursuant to delegated authority, declare
the filing effective, it does not foreclose the Commission from taking any action with
respect to the filing;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the action of the Commission or the staff, acting pursuant to delegated authority,
in declaring the filing effective, does not relieve the Company from its full
responsibility for the adequacy and accuracy of the disclosure in the filing; and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Company may not assert this action as a defense in any proceeding initiated by
the Commission or any person under the federal securities laws of the United States.</TD>
</TR>

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</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 50%">All American Group, Inc.

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 50%">/s/ Richard M. Lavers<BR>
Richard M. Lavers<BR>
Chief Executive Officer

</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio --><!-- /Folio -->
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