<SEC-DOCUMENT>0000950123-11-012969.txt : 20110426
<SEC-HEADER>0000950123-11-012969.hdr.sgml : 20110426
<ACCEPTANCE-DATETIME>20110211180618
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-11-012969
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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
<TITLE>corresp</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<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="center" style="font-size: 10pt; margin-top: 18pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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>

<DIV align="left" style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left"><u>Re:</u></TD>
    <TD>&nbsp;</TD>
    <TD><B>All American Group, Inc.<br>
Amendment No.&nbsp;3 to Schedule&nbsp;13E-3<br>
Filed February&nbsp;11, 2011<br>
File No.&nbsp;005-19485</B></TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left"></TD>
    <TD>&nbsp;</TD>
    <TD><B>Amendment No.&nbsp;3 to Registration Statement on Form&nbsp;S-4<br>
Filed February&nbsp;11, 2011<br>
File No.&nbsp;333-171241</B></TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">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;11, 2011 (the
&#147;Comment Letter&#148;). Our responses are in bold text following the text of each comment.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.&nbsp;Please revise to disclose the data underlying the liquidation analysis relied upon by
Houlihan Lokey and to show the results of that analysis. We note the information appears on page 14
of the Houlihan Lokey presentation to the special committee. Include also a description of how the
liquidation analysis results compare with the per share consideration offered to the company&#146;s
security holders.
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>We have added the requested information beginning on page 37 of the S-4. A cross-reference is also
included on page 33.</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;4 to the Schedule&nbsp;13E-3 statement is being filed concurrently with Amendment No.
4 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: 59%; margin-top: 26pt">Very truly yours,
</DIV>

<DIV align="left" style="font-size: 10pt; margin-left: 59%; margin-top: 16pt">/s/ Philip L. McCool
</DIV>

<DIV align="left" style="font-size: 10pt; margin-left: 59%; margin-top: 16pt">Philip L. McCool
</DIV>



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



</BODY>
</HTML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
