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<SEC-DOCUMENT>0000950152-07-002326.txt : 20070508
<SEC-HEADER>0000950152-07-002326.hdr.sgml : 20070508
<ACCEPTANCE-DATETIME>20070320165046
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950152-07-002326
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070320

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BLAIR CORP
		CENTRAL INDEX KEY:			0000071525
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-CATALOG & MAIL-ORDER HOUSES [5961]
		IRS NUMBER:				250691670
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		220 HICKORY ST
		CITY:			WARREN
		STATE:			PA
		ZIP:			16366
		BUSINESS PHONE:		8147233600

	MAIL ADDRESS:	
		STREET 1:		220 HICKORY STREET
		CITY:			WARREN
		STATE:			PA
		ZIP:			16366

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NEW PROCESS CO
		DATE OF NAME CHANGE:	19890507
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
<TITLE>Blair Corporation          Correspondence</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
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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="center" style="font-size: 10pt; margin-top: 12pt"><B>[PATTON BOGGS LLP LETTERHEAD]</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">March&nbsp;20, 2007
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 50%">Philip G. Feigen<BR>
202-457-6142<BR>
pfeigen@pattonboggs.com

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Mr.&nbsp;H. Christopher Owings<BR>
Assistant Director<BR>
United States Securities and Exchange Commission<BR>
100 F Street, N.W.<BR>
Washington, DC 20549

</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left"><B>Re: &nbsp;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Blair Corporation</B><BR><B>
Preliminary Proxy Statement on Schedule&nbsp;14A</B><BR><B>
Filed February&nbsp;8, 2007</B><BR><B>
File No.&nbsp;1-00878</B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Dear Mr.&nbsp;Owings:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On behalf of Blair Corporation, set forth below are the responses of Blair Corporation (the
<B>&#147;Company&#148;</B>) to the comments of the staff of the Securities and Exchange Commission (the <B>&#147;Staff&#148;</B>)
contained in your letter dated March&nbsp;7, 2007 (the <B>&#147;Letter&#148;</B>) regarding the Company&#146;s Preliminary
Proxy Statement on Schedule&nbsp;14A filed on February&nbsp;8, 2007 (<B>&#147;Schedule&nbsp;14A&#148;</B>). For your convenience
we have repeated in bold type the comments as set forth in the Letter. The Company&#146;s response to
each comment is set forth immediately below the text of the applicable comment.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U><B>General</B></U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left"><B>1.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>According to Schedule&nbsp;13D filed on January&nbsp;25, 2007, Seymour Holtzman stated that he advised
you the he would vote against the merger and that he may attempt to communicate with the board
of directors and with shareholders regarding the proposed merger. Please expand your
disclosure in an appropriate section to discuss Mr.&nbsp;Holtzman&#146;s intentions to communicate with
the board and with shareholders. To the extent that communications have already taken place,
please update your disclosure to describe those communications.</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>We note the Staff&#146;s comment and have revised the Proxy Statement by adding additional
disclosure on page 17.</TD>
</TR>

</TABLE>
</DIV>

</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">March&nbsp;20, 2007<BR>
Page 2

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U><B>Representations and Warranties, page 27</B></U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left"><B>2.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We note your disclosure, &#147;The representations and warranties of each party set forth in the
merger agreement have been made </B><U><B>solely </B></U><B>for the benefit of the other party to the
merger agreement.&#148; Please revise to remove any potential implication that the referenced
merger agreement, or any other descriptions of its terms, does not constitute public
disclosure under the federal securities laws.</B></TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>We note the Staff&#146;s comment and have revised the Proxy Statement by deleting the sentence
referenced in the comment and adding the additional disclosure on page27.</TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The requested representations from the Company are included in a letter from the Company to the
Staff attached hereto. If you have further questions or comments, or if you require additional
information, please do not hesitate to contact me at (202)&nbsp;457-6142. Thank you for your assistance.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 70%">Very truly yours,

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 70%">/S/ Philip G. Feigen

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 70%">Philip G. Feigen

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">cc: Adelmo Lopez, Blair Corporation
</DIV>




</DIV>

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

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




<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>&#091;LETTERHEAD OF BLAIR CORPORATION&#093;</B>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">March&nbsp;20, 2007
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Mr.&nbsp;H. Christopher Owings<BR>
Assistant Director<BR>
United States Securities and Exchange Commission<BR>
100 F Street, N.W.<BR>
Washington, DC 20549

</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%">&nbsp;</TD>
    <TD width="1%" nowrap align="left"><B>Re: &nbsp;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Blair Corporation</B><BR><B>
Preliminary Proxy Statement on Schedule&nbsp;14A</B><BR><B>
Filed February&nbsp;8, 2007</B><BR><B>
File No.&nbsp;1-00878</B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Dear Mr.&nbsp;Owings:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This letter responds on behalf of Blair Corporation, a Delaware corporation (the &#147;Company&#148;) to
the request for certain representations from the Company by the staff of the Securities and
Exchange Commission (&#147;the Staff&#148;) contained in their letter dated March&nbsp;7, 2007 relating to the
preliminary proxy statement on Schedule&nbsp;14A filed by the Company on February&nbsp;8, 2007 (&#147;Schedule
14A&#148;).
</DIV>

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

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>the Company is responsible for the adequacy and accuracy of the disclosure in
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="4%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>&#149;</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Staff comments or changes to disclosure in response to staff comments do not
foreclose the Securities and Exchange Commission (the &#147;Commission&#148;) from taking any
action with respect to 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="4%" 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 Staff comments as defense in any proceeding initiated
by the Commission or any person under the federal securities laws of the United
States.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If you have any questions regarding this request, please telephone Philip G. Feigen at (202)
457-6142 at the law firm of Patton Boggs LLP.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 70%">Very truly yours,

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 70%">/S/ Adelmo S. Lopez

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 70%">Adelmo
S. Lopez<BR>
President and Chief Executive Officer

</DIV>



</DIV>


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