0001144204-15-071489.txt : 20160219 0001144204-15-071489.hdr.sgml : 20160219 20151217155519 ACCESSION NUMBER: 0001144204-15-071489 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20151217 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LYDALL INC /DE/ CENTRAL INDEX KEY: 0000060977 STANDARD INDUSTRIAL CLASSIFICATION: MOTOR VEHICLE PARTS & ACCESSORIES [3714] IRS NUMBER: 060865505 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE COLONIAL RD STREET 2: P O BOX 151 CITY: MANCHESTER STATE: CT ZIP: 06045-0151 BUSINESS PHONE: 2036461233 FORMER COMPANY: FORMER CONFORMED NAME: COLONIAL BOARD CO DATE OF NAME CHANGE: 19700115 CORRESP 1 filename1.htm

December 17, 2015

VIA EDGAR SUSBMISSION

Ms. Lyn Shenk, Branch Chief

Mr. Patrick Kuhn, Staff Accountant

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C. 20549

Re:

SEC Comment Letter dated December 16, 2015

Lydall, Inc. Form 10-K for Fiscal Year Ended December 31, 2014

Filed March 3, 2015

File No.: 001-07665

Dear Messrs. Shenk and Kuhn:

I refer to your letter dated December 16, 2015, providing a comment on the Annual Report on Form 10-K for Fiscal Year Ended December 31, 2014, and filed March 3, 2015, of Lydall, Inc. (“Lydall”).

This is to confirm my conversation with Mr. Kuhn in which Mr. Kuhn agreed to extend the deadline for Lydall to respond to your letter up to and including January 15, 2016.

Please let me know if you have any questions.

	Sincerely,

	/S/ Chad A. McDaniel

	Chad A. McDaniel
	Senior Vice President, General Counsel and
	Chief Administrative Officer

cc:

Scott M. Deakin, Executive Vice President and Chief Financial Officer