<SEC-DOCUMENT>0001157523-11-001852.txt : 20110602
<SEC-HEADER>0001157523-11-001852.hdr.sgml : 20110602
<ACCEPTANCE-DATETIME>20110331194610
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001157523-11-001852
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20110331

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>
<DOCUMENT>
<TYPE>CORRESP
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<td width="75%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">March 31, 2011</font></font></td>
<td width="25%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">James Moloney</font></td>
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<td width="25%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Direct: 949.451.4343</font></td>
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<td width="25%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Fax: 949.475.4756</font></td>
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<td width="25%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">JMoloney@gibsondunn.com</font></td>
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<td width="75%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">VIA EDGAR</font></font></font></td>
<td width="25%"><font style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Client: C 02133-00034</font></td>
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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Perry J. Hindin</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Office of Mergers &amp; Acquisitions</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">U.S. Securities &amp; Exchange Commission</font></div>

<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">100 F Street, NE</font></div>

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<div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Definitive Additional Materials filed March 7, March 18, and March 24, 2011</font></font></div>
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<div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">File No. 001-09102</font></font></div>
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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Dear Mr. Hindin:</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On behalf of our client, Ameron International Corporation, a Delaware corporation (the&#160;&#8220;<font style="DISPLAY: inline; FONT-WEIGHT: bold">Company</font>&#8221; or &#8220;<font style="DISPLAY: inline; FONT-WEIGHT: bold">Ameron</font>&#8221;), set forth below are the Company&#8217;s responses to the Staff&#8217;s comment letters, dated March 21, 2011 (the &#8220;March 21 Comment Letter&#8221;) and March 28, 2011 (the &#8220;March 28 Comment Letter,&#8221; and collectively, the &#8220;<font style="DISPLAY: inline; FONT-WEIGHT: bold">Comment Letters</font>&#8221;), with respect to the above captioned definitive additional proxy materials.</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The Company&#8217;s responses to the Staff&#8217;s comments are set forth below, with each paragraph numbered to correspond to the numbered comment in the Comment Letters.</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">The March 21 Comment Letter</font></font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-STYLE: italic; FONT-FAMILY: Times New Roman">1.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;We refer you to the following statements in the soliciting material filed March 18, 2011:</font></div>

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<div><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-STYLE: italic;" face="Symbol, serif"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman">&#9679;&#160;&#160;&#160;</font>&#160;&#160;</font></div>
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<div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-STYLE: italic; FONT-FAMILY: Times New Roman">&#8220;We are of the strongly held view that the election of Mr. Mitarotonda would be disruptive to the Company and detrimental to our stockholders, and are extremely pleased that Egan-Jones has recognized this.&#8221;</font></div>
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<div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Response:</font>&#160;&#160;The Company believes that this statement is adequately supported by the Egan-Jones Report.&#160;&#160;The report states, in the section titled &#8220;Analysis and Evaluation,&#8221; that &#8220;voting the management ballot is in the best interest of the Company and its shareholders,&#8221; &#8220;[t]here is a lack of sufficient specificity in the plans so far announced by the dissidents that would proportedly [sic] lead to improvements in shareholder value,&#8221; and &#8220;[w]e are not convinced that addition of dissident nominee James Mitarotonda to the Company&#8217;s board of directors would work to the benefit of the shareholders.&#8221;&#160;&#160;The Company believes that these statements by Egan-Jones, when read together, reasonably support the Company&#8217;s view that Egan-Jones&#8217; report constitutes a recognition of the Company&#8217;s position on Barington&#8217;s solicitation.</font></div>

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<div>Perry J. Hindin</div>

<div>March 31, 2011</div>

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<div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-STYLE: italic; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-STYLE: italic; FONT-FAMILY: Times New Roman">&#8220;Egan-Jones clearly recognized that Barington has offered no positive ideas, plans or strategies to build value at Ameron.&#8221;</font></font></div>
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<div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Response:</font>&#160;&#160;The Company believes that this statement is adequately supported by the Egan-Jones Report.&#160;&#160;As noted above in response to comment #1, the report states that &#8220;[t]here is a lack of sufficient specificity in the plans so far announced by the dissidents that would proportedly [sic] lead to improvements in shareholder value.&#8221;&#160;&#160;The foregoing quotation from the report evidences sufficient doubt expressed by others regarding the plans advanced by Barington.&#160;&#160;In particular, the use of the word &#8220;purportedly&#8221; and the conclusion that Barington&#8217;s plans lack specificity&#8212;a fundamental failure that the Company has highlighted in several other stockholder communications, including on page 5 of the Company&#8217;s letter to stockholders filed with the Commission on March 2, 2011.&#160;&#160;Accordingly, the Company believes that, when considered in context of the communications from both parties, Egan-Jones&#8217; skepticism is both warranted and clear.</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-STYLE: italic; FONT-FAMILY: Times New Roman">2.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Please advise why the Company&#8217;s February 24, 2011 press release concerning an internal inquiry into the veracity of certain allegations made by Barington was filed with the Commission on March 7, 2011.&#160;&#160;We remind you of the Company&#8217;s obligation under Exchange Act Rule 14a-6(b).</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Response</font>:&#160;&#160;At the time that the press release was initially issued, the Company did not believe that the release constituted proxy soliciting material because it did not directly or indirectly seek to influence the giving or withholding of proxies.&#160;&#160;Rather, it merely stated the conclusions of a review of independent directors conducted in response to a public letter from Barington.&#160;&#160;The press release was posted and available on the Company&#8217;s website.&#160;&#160;Following the passage of time, it became clear that Barington intended to formally commence a proxy contest. At that time, the Company reassessed its initial conclusions regarding the status of the press release and decided, out of an abundance of caution, to file the press release with the Commission under cover of Schedule 14A, on March 7, 2011.&#160;&#160;It was only after subsequent developments in connection with Barington&#8217;s actions to proceed with a proxy contest, that one could possibly view the continued presence of the press release on the Company&#8217;s website as proxy soliciting material suitable for filing as such.</font></div>

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<div>Perry J. Hindin</div>

<div>March 31, 2011</div>

<div>Page 3</div>
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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">The March 28 Comment Letter</font></font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-STYLE: italic; FONT-FAMILY: Times New Roman">1.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;We refer you to the following statement in the soliciting materials filed March 24, 2011:</font></div>

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<div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-STYLE: italic; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-STYLE: italic; FONT-FAMILY: Times New Roman">&#8220;As Egan-Jones recognized, Barington has offered no positive ideas, plans or strategies to build value at Ameron.&#8221;</font></font></div>
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<div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-STYLE: italic; FONT-FAMILY: Times New Roman">Similar to the point we made in our letter to you dated March 21, 2011, we have reviewed the Egan-Jones report and are unable to find support for the above statement.&#160;&#160;Please advise or promptly disseminate corrective disclosure in the same manner as the March 24 soliciting material was disseminated.</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="TEXT-DECORATION: underline">Response</font>:&#160;&#160;Please see our response above to comment number one from the Staff&#8217;s letter dated March 21, 2011.</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-STYLE: italic; FONT-FAMILY: Times New Roman">2.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;We note your response to the first bullet point of prior comment 1 of our letter dated March 17, 2011 relating to the quote &#8220;Confirming our worst fears&#8230;&#8221; found in the definitive additional materials filed March 16, 2011.&#160;&#160;We disagree with your characterization of the disclosure are continue to believe that the highlighted statement appears to impugn the character and integrity of Mr. Mitarotonda and to allege improper and immoral conduct without an adequate factual foundation.</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="TEXT-DECORATION: underline">Response</font>:&#160;&#160;We note the Staff&#8217;s comment and the Company will take care not to make similar statements in the future.</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-STYLE: italic; FONT-FAMILY: Times New Roman">3.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;We note your response to prior comment 2 of our letter dated March 17, 2011 and we reissue the comment.&#160;&#160;The comment asked for support for such statement and your response is only conclusory in nature.</font></div>

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<div>Perry J. Hindin</div>

<div>March 31, 2011</div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">We appreciate your prompt attention to this matter.&#160;&#160;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 style="MARGIN-LEFT: 36pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Senior Vice President, General Counsel and Corporate Secretary</font></div>

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<div style="MARGIN-LEFT: 27pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Jeffrey Le Sage, Esq., Gibson, Dunn &amp; Crutcher LLP</font></div>
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