<SEC-DOCUMENT>0000950123-11-012385.txt : 20110426
<SEC-HEADER>0000950123-11-012385.hdr.sgml : 20110426
<ACCEPTANCE-DATETIME>20110211094447
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-11-012385
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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<TYPE>CORRESP
<SEQUENCE>1
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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>TAFT STETTINIUS &#038; HOLLISTER LLP</B><BR>
One Indiana Square, Suite&nbsp;3500<BR>
Indianapolis, Indiana 46204<BR>
Telephone: (317)&nbsp;713-3500<BR>
Fax: (317)&nbsp;713-3699
</DIV>

<DIV align="left" style="font-size: 10pt; margin-left: 60%; margin-top: 6pt">February&nbsp;11, 2011
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">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 width="1%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="94%">&nbsp;</TD>
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    <TD><DIV style="margin-left:15px; text-indent:-15px"><U>Re:</U></DIV></TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="left"><B>All American Group, Inc.</B></TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="left"><B>Amendment No. 2 to Schedule 13E-3</B></TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="left"><B>Filed February 10, 2011</B></TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="left"><B>File No. 005-19485</B></TD>
</TR>

<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="left">&nbsp;</TD>
</TR>




<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="left"><B>Amendment No. 2 to Registration Statement on Form S-4</B></TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="left"><B>Filed February 9, 2011</B></TD>
</TR>
<TR valign="bottom">
    <TD><DIV style="margin-left:15px; text-indent:-15px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" align="left"><B>File No. 333-171241</B></TD>
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<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;On behalf of All American Group, Inc. (the &#147;Company&#148;), this letter is in response to the
comments of the Staff (the &#147;Staff&#148;) of the U.S. Securities and Exchange Commission (the &#147;SEC&#148;) with
respect to the above-referenced filings provided in your letter dated February&nbsp;10, 2011 (the
&#147;Comment Letter&#148;). Our responses are in bold text following the text of each comment.
</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">1.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Please note that you will need to fill in all blanks in the registration
statement before we will consider a request for acceleration of effectiveness.</TD>
</TR>

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</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%"><B>We have completed all blanks in the S-4.</B>
</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">2.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>We note your response to prior comment three in our letter dated February&nbsp;7,
2011. As requested, please revise to clarify whether the surviving corporation has an
obligation or current intention to use its commercially reasonable efforts to actively
seek out a transaction meeting the sale price requirements (i.e. a sale that would
result in net proceeds of $12&nbsp;million).</TD>
</TR>

</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%"><B>We have added language in the introduction and on page 64 of the S-4 clarifying that the
surviving corporation must use its commercially reasonable efforts to assist the sale
committee in effecting a sale meeting the minimum sale price requirement, and that if the
sale committee is successful in negotiating a sale meeting the minimum price and other
requirements set forth in the Merger Agreement within the prescribed time periods, the
surviving corporation is obligated to consummate the sale. We note for the staff that the
sale committee, a majority of whose members are to be selected form the current</B>
</DIV>

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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-bottom: 12pt">Pamela Long, Assistant Director<BR>
February&nbsp;11, 2011<BR>
Page 2

</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%"><B>independent directors of AAG, has primary responsibility for overseeing a sale of the
specialty vehicle business and that the surviving corporation is required to use its
commercially reasonable efforts to assist the sale committee in its efforts to sell the
specialty vehicle business, as described in the introduction and on page 64 of the S-4.</B>
</DIV>

<DIV style="margin-top: 6pt">
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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">3.</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>We disagree with your response to prior comment 4 (letter dated February&nbsp;7,
2011) and we reissue our comment. Please note that item 1015 is not limited to reports
specifically prepared in contemplation of the merger if such responses are otherwise
material to this transaction. See SEC no-action letter: Charles L. Ephraim (September
30, 1987).</TD>
</TR>

</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 2%"><B>We have added references to the financial adviser in the Background section at pages 18 and
22, a description of the adviser&#146;s reports and analysis beginning at page 38, and included
the consent of the adviser as exhibit 99.3.</B>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>* * * * * * * * * * * * * *</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Amendment No.&nbsp;3 to the Schedule&nbsp;13E-3 statement is being filed concurrently with Amendment No.
3 to the S-4.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If you have any questions, please call me at 317-713-3468.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-left: 60%; margin-top: 12pt">Very truly yours,
</DIV>

<DIV align="left" style="font-size: 10pt; margin-left: 60%; margin-top: 6pt">/s/&nbsp;Philip L. McCool
</DIV>

<DIV align="left" style="font-size: 10pt; margin-left: 60%; margin-top: 6pt">Philip L. McCool
</DIV>



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