CORRESP 1 filename1.txt ROBINSON & COLE LLP RICHARD A. KRANTZ Financial Centre 695 East Main Street P.O. Box 10305 Stamford, CT 06904-2305 Main (203) 462-7500 Fax (203) 462-7599 rkrantz@rc.com Direct (203) 462-7505 Also admitted in New York and Massachusetts January 27, 2006 Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549 Attention: Amy C. Bruckner, Staff Accountant, Division of Corporation Finance RE: ARGAN, INC. Dear Ms. Bruckner: We represent Argan, Inc. We are in receipt of your letter of January 19, 2006. The purpose of this letter is to request an extension of time during which Argan, Inc. will respond. As we discussed, Argan will be prepared to respond to your letter no later than the week of February 20, 2006. Thank you for your cooperation and assistance. Very truly yours, Richard A. Krantz /s/ Richard A. Krantz --------------------- RAK/sr cc: Mr. Arthur F. Trudel