TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo January 3, 2023 James G. Coogan Chief Financial Officer Kaman Corporation 1332 Blue Hills Avenue Bloomfield, Connecticut 06002 Re: Kaman Corporation Form 10-K for the Year Ended December 31, 2021 Filed February 24, 2022 File No. 001-35419 Dear James G. Coogan: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Manufacturing