<SEC-DOCUMENT>0001206774-11-000362.txt : 20110602
<SEC-HEADER>0001206774-11-000362.hdr.sgml : 20110602
<ACCEPTANCE-DATETIME>20110301060029
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001206774-11-000362
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20110301

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AMERON INTERNATIONAL CORP
		CENTRAL INDEX KEY:			0000790730
		STANDARD INDUSTRIAL CLASSIFICATION:	CONCRETE GYPSUM  PLASTER PRODUCTS [3270]
		IRS NUMBER:				770100596
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1130

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		245 S LOS ROBLES AVE
		CITY:			PASADENA
		STATE:			CA
		ZIP:			91101
		BUSINESS PHONE:		6266834000

	MAIL ADDRESS:	
		STREET 1:		245 S LOS ROBLES AVE
		CITY:			PASADENA
		STATE:			CA
		ZIP:			91101

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AMERON INC/DE
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
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<TYPE>CORRESP
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<div style="TEXT-ALIGN: center"><font size="2" style="FONT-FAMILY: times new roman">[GIBSON DUNN LETTERHEAD]&#160;</font></div>

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<td align="left" nowrap valign="middle" width="90%"><font size="2" style="FONT-FAMILY: times new roman">February 28, 2011</font></td>
<td align="left" nowrap width="10%"><font size="1" style="FONT-FAMILY: times new roman">James Moloney<br>
Direct: 949.451.4343<br>
Fax: 949.475.4756<br>
JMoloney@gibsondunn.com</font></td>
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<td align="left" nowrap width="90%"><font style="DISPLAY: inline; TEXT-DECORATION: underline"><font size="2" style="FONT-FAMILY: times new roman">VIA EDGAR</font></font></td>
<td align="left" nowrap width="10%"><font size="1" style="FONT-FAMILY: times new roman">Client: C 02133-00034</font></td>
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<br>
<div align="left"><font size="2" style="FONT-FAMILY: Times New Roman">Perry J. Hindin<br>
Special Counsel<br>
</font><font size="2" style="FONT-FAMILY: Times New Roman">Office of Mergers &amp; Acquisitions<br>
Division of Corporation Finance<br>
</font><font size="2" style="FONT-FAMILY: Times New Roman">U.S. Securities &amp; Exchange Commission<br>
100 F Street, NE<br>
</font><font size="2" style="FONT-FAMILY: Times New Roman">Washington, D.C. 20549-3628 </font></div>

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<td align="left" nowrap valign="top" width="1%"><font size="2" style="FONT-FAMILY: times new roman">Re:&#160;&#160;&#160;&#160;&#160;</font></td>
<td align="left" nowrap valign="top" width="98%"><font size="2" style="FONT-FAMILY: times new roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Ameron International Corporation Preliminary Proxy Statement on Schedule 14A filed February 9, 2011 File No. 001-09102</font></font></td>
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<div align="left"><font size="2" style="FONT-FAMILY: Times New Roman">Dear Mr. Hindin: </font></div>

<div>&#160;</div>

<div align="left"><font size="2" style="FONT-FAMILY: Times New Roman">On behalf of our client, Ameron International Corporation, a Delaware corporation (the "</font><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: Times New Roman">Company</font></font><font size="2" style="FONT-FAMILY: Times New Roman">" or "</font><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: Times New Roman">Ameron</font></font><font size="2" style="FONT-FAMILY: Times New Roman">"), set forth below are the Company's responses to the Staff's comment letter, dated February 16, 2011 (the "</font><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: Times New Roman">Comment Letter</font></font><font size="2" style="FONT-FAMILY: Times New Roman">"), with respect to the above captioned preliminary proxy statement on Schedule 14A.</font></div>

<div>&#160;</div>

<div align="left"><font size="2" style="FONT-FAMILY: Times New Roman">The Company's responses to the Staff's comments are set forth below, with each paragraph numbered to correspond to the numbered comment in the Comment Letter. </font></div>

<div>&#160;</div>

<div align="left"><font style="DISPLAY: inline; TEXT-DECORATION: underline"><font size="2" style="FONT-FAMILY: Times New Roman">General</font></font><font size="2" style="FONT-FAMILY: Times New Roman"> </font></div>

<div>&#160;</div>

<div align="left"><font style="DISPLAY: inline; FONT-STYLE: italic"><font size="2" style="FONT-FAMILY: Times New Roman">1. We note that the Company's proxy statement was tagged as "PRE14A" on EDGAR. </font></font><font style="DISPLAY: inline; FONT-STYLE: italic"><font size="2" style="FONT-FAMILY: Times New Roman">Please note for future reference that the proper filing code for a proxy statement relating to a contested solicitation should be filed as "PREC14A." Refer to the EDGAR Index to Forms found at http://www.sec.gov/info/edgar/forms/eddorm.pdf. </font></font></div>

<div>&#160;</div>

<div style="PADDING-LEFT: 15pt" align="left"><font style="DISPLAY: inline"><font size="2" style="FONT-FAMILY: times new roman"><font style="TEXT-DECORATION: underline">Response:</font> </font></font><font size="2" style="FONT-FAMILY: Times New Roman">We note the Staff's comment and in the future the proper filing code will be used.</font></div>

<div>&#160;</div>

<div align="left"><font style="DISPLAY: inline; FONT-STYLE: italic"><font size="2" style="FONT-FAMILY: Times New Roman">2. If the preliminary proxy statement the Company will file continues to offer its shareholders the option of submitting a proxy by Internet, provide disclosure that includes a description of Internet voting procedures and the validity under applicable state law of proxies granted pursuant to this mechanism of electronic transmission. Provide similar disclosure on the proxy card. See Exchange Act Rule 14a-9 and Interpretation N.17 in our July 1997 </font></font><font style="DISPLAY: inline; FONT-STYLE: italic"><font size="2" style="FONT-FAMILY: Times New Roman">Telephone Interpretation Manual publicly available on our website at </font></font><font style="DISPLAY: inline; FONT-STYLE: italic"><font size="2" style="FONT-FAMILY: Times New Roman">http://sec.gov/interps/telephone/phonesupplement3.htm</font></font><font style="DISPLAY: inline; FONT-STYLE: italic"><font size="2" style="FONT-FAMILY: Times New Roman">. </font></font></div>

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<div style="TEXT-ALIGN: center"><font size="2" style="FONT-FAMILY: times new roman">[GIBSON DUNN LETTERHEAD]&#160;</font></div>

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<div align="left"><font size="2" style="FONT-FAMILY: Times New Roman">Perry J. Hindin<br>
February 28, 2011<br>
Page 2 </font></div>

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<div style="PADDING-LEFT: 15pt" align="left"><font style="DISPLAY: inline; TEXT-DECORATION: underline"><font size="2" style="FONT-FAMILY: Times New Roman">Response:</font></font><font size="2" style="FONT-FAMILY: Times New Roman"> Please refer to page 3 of the definitive proxy statement on Schedule 14A filed on February 28, 2011 and the proxy card, which now contain the required disclosures. </font></div>

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<div align="left"><font style="DISPLAY: inline; TEXT-DECORATION: underline"><font size="2" style="FONT-FAMILY: Times New Roman">Your Vote is Important, page 3</font></font><font size="2" style="FONT-FAMILY: Times New Roman"> </font></div>

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<div align="left"><font style="DISPLAY: inline; FONT-STYLE: italic"><font size="2" style="FONT-FAMILY: Times New Roman">3. We refer you to the legend text on this page. Please advise how a stockholder could vote the Barington white proxy card as a protest vote against Barington.</font></font><font size="2" style="FONT-FAMILY: Times New Roman"> </font></div>

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<div style="PADDING-LEFT: 15pt" align="left"><font style="DISPLAY: inline; TEXT-DECORATION: underline"><font size="2" style="FONT-FAMILY: Times New Roman">Response:</font></font><font size="2" style="FONT-FAMILY: Times New Roman"> We note the Staff's comment and the cited language has been deleted.</font></div>

<div>&#160;</div>

<div align="left"><font style="DISPLAY: inline; TEXT-DECORATION: underline"><font size="2" style="FONT-FAMILY: Times New Roman">Election of Directors, page 5</font></font><font size="2" style="FONT-FAMILY: Times New Roman"> </font></div>

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<div align="left"><font style="DISPLAY: inline; FONT-STYLE: italic"><font size="2" style="FONT-FAMILY: Times New Roman">4. The last paragraph on page 5 indicates that "[u]nless a stockholder indicates otherwise on the proxy card, if a stockholder votes "FOR" all nominees, the proxies will allocate votes between the nominees in their discretion. With a view towards disclosure, please advise us how a holder could "indicate otherwise" to the named proxy holders, including in the scenario where holders vote by telephone or by internet. Please also include a discussion of how this would work for street name stockholders.</font></font><font size="2" style="FONT-FAMILY: Times New Roman"> </font></div>

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<div style="PADDING-LEFT: 15pt" align="left"><font style="DISPLAY: inline; TEXT-DECORATION: underline"><font size="2" style="FONT-FAMILY: Times New Roman">Response:</font></font><font size="2" style="FONT-FAMILY: Times New Roman"> We note the Staff's comment and the cited language has been deleted.</font></div>

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<div align="left"><font size="2" style="FONT-FAMILY: Times New Roman">Enclosed herewith please also find a signed statement from the Company making the acknowledgements requested in the Comment Letter. We appreciate your prompt attention to this matter. If we can be of any further assistance, or if you have any questions regarding the concerns detailed in this letter, please do not hesitate to call me at (949) 451-4343 or my colleague Jeff Le Sage at (213) 229-7504. </font></div>

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<div align="left"><font size="2" style="FONT-FAMILY: Times New Roman">Sincerely,</font></div>

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<div align="left"><font size="2" style="FONT-FAMILY: Times New Roman">/s/ James Moloney</font></div>

<div>&#160;</div>

<div align="left"><font size="2" style="FONT-FAMILY: Times New Roman">James Moloney </font></div>

<div>&#160;</div>

<div align="left"><font size="2" style="FONT-FAMILY: Times New Roman">JJM/ajm</font></div>

<div align="left"><font size="2" style="FONT-FAMILY: Times New Roman">Enclosure </font></div>

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<div align="left"><font size="2" style="FONT-FAMILY: times new roman">cc: </font></div>
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<td width="1%"><font size="2" style="FONT-FAMILY: times new roman">&#160;&#160;&#160;&#160;&#160;&#160; </font></td>
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<div align="left"><font size="2" style="FONT-FAMILY: times new roman">Leonard McGill </font></div>
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<td width="1%">&#160;</td>
<td width="97%">
<div align="left"><font size="2" style="FONT-FAMILY: times new roman">&#160;&#160;&#160;&#160;&#160;&#160; Senior Vice President, General Counsel and Corporate Secretary</font></div>
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<div align="left"><font size="2" style="FONT-FAMILY: times new roman">&#160;&#160;&#160;&#160;&#160;&#160; Ameron International Corporation</font></div>
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<div align="left"><font size="2" style="FONT-FAMILY: times new roman">Jeffrey Le Sage, Esq., Gibson, Dunn &amp; Crutcher LLP </font></div>
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<div style="TEXT-ALIGN: center"><font size="2" style="FONT-FAMILY: times new roman">[AMERON LETTERHEAD]&#160;</font></div>

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<div align="left"><font size="2" style="FONT-FAMILY: Times New Roman">February 28, 2011 </font></div>

<div>&#160;</div>

<div align="left"><font size="2" style="FONT-FAMILY: Times New Roman">&#160;</font></div>

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<div align="left"><font style="DISPLAY: inline; TEXT-DECORATION: underline"><font size="2" style="FONT-FAMILY: Times New Roman">VIA EMAIL AND EDGAR</font></font><font size="2" style="FONT-FAMILY: Times New Roman"> </font></div>

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<div align="left"><font size="2" style="FONT-FAMILY: Times New Roman">Perry J. Hindin</font></div>

<div align="left"><font size="2" style="FONT-FAMILY: Times New Roman">Special Counsel<br>
</font><font size="2" style="FONT-FAMILY: Times New Roman">Office of Mergers &amp; Acquisitions<br>
Division of Corporation Finance<br>
U.S. Securities &amp; Exchange Commission<br>
100 F Street, NE<br>
</font><font size="2" style="FONT-FAMILY: Times New Roman">Washington, D.C. 20549-3628 </font></div>

<div>&#160;</div>

<div align="left"><font size="2" style="FONT-FAMILY: Times New Roman">Ladies and Gentlemen: </font></div>

<div>&#160;</div>

<div align="left"><font size="2" style="FONT-FAMILY: Times New Roman">Reference is made to your letter, dated February 16, 2011, regarding the Preliminary Proxy Statement on Form 14A filed by Ameron International Corporation ("</font><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: Times New Roman">Ameron</font></font><font size="2" style="FONT-FAMILY: Times New Roman">") with the Securities and Exchange Commission (the "</font><font style="DISPLAY: inline; FONT-WEIGHT: bold"><font size="2" style="FONT-FAMILY: Times New Roman">Commission</font></font><font size="2" style="FONT-FAMILY: Times New Roman">") on February 9, 2011 (File No. 001-09102). </font></div>

<div>&#160;</div>

<div align="left">&#160;&#160;&#160;&#160; <font size="2" style="FONT-FAMILY: Times New Roman">Per your request, Ameron hereby acknowledges that:</font></div>

<ul style="FONT-SIZE: 10pt">
<li><font size="2" style="FONT-FAMILY: Times New Roman">it is responsible for the adequacy and accuracy of the disclosure in the filing;<br>
&#160;</font> </li>

<li><font size="2" style="FONT-FAMILY: Times New Roman">staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and<br>
&#160;</font> </li>

<li><font size="2" style="FONT-FAMILY: Times New Roman">it may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.</font> </li>
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<td align="left" colspan="3" nowrap width="50%"><font size="2" style="FONT-FAMILY: times new roman">Very truly yours,</font></td>
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<td align="left" nowrap width="50%">&#160;</td>
<td align="left" colspan="3" nowrap width="50%"><font size="2" style="FONT-FAMILY: times new roman">Ameron International Corporation</font></td>
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<td align="left" nowrap width="1%"><font size="2" style="FONT-FAMILY: times new roman">By:</font></td>
<td align="left" nowrap width="5%" style="BORDER-BOTTOM: #000000 1pt solid"><font size="2" style="FONT-FAMILY: times new roman">&#160; /s/ Leonard J. McGill</font></td>
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<td align="left" colspan="2" nowrap width="49%"><font size="2" style="FONT-FAMILY: times new roman">Name: Leonard J. McGill</font></td>
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<td align="left" colspan="2" nowrap width="49%"><font size="2" style="FONT-FAMILY: times new roman">Title: Senior Vice President, Secretary &amp;</font></td>
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<td align="left" colspan="2" nowrap width="49%"><font size="2" style="FONT-FAMILY: times new roman">General Counsel</font></td>
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