0000930413-12-005708.txt : 20130107 0000930413-12-005708.hdr.sgml : 20130107 20121011164221 ACCESSION NUMBER: 0000930413-12-005708 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20121011 FILER: COMPANY DATA: COMPANY CONFORMED NAME: REX AMERICAN RESOURCES Corp CENTRAL INDEX KEY: 0000744187 STANDARD INDUSTRIAL CLASSIFICATION: INDUSTRIAL ORGANIC CHEMICALS [2860] IRS NUMBER: 311095548 STATE OF INCORPORATION: DE FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2875 NEEDMORE RD CITY: DAYTON STATE: OH ZIP: 45414 BUSINESS PHONE: 5132763931 MAIL ADDRESS: STREET 1: 2875 NEEDMORE RD CITY: DAYTON STATE: OH ZIP: 45414 FORMER COMPANY: FORMER CONFORMED NAME: REX STORES CORP DATE OF NAME CHANGE: 19930915 FORMER COMPANY: FORMER CONFORMED NAME: AUDIO VIDEO AFFILIATES INC DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm

REX American Resources Corporation

2875 Needmore Road, Dayton, Ohio 45414

Douglas L. Bruggeman
Vice President-Finance, Chief Financial
Officer and Treasurer

(937)-276-3931

October 11, 2012

VIA EDGAR CORRESPONDENCE

Rufus Decker

Accounting Branch Chief

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

RE:

REX American Resources Corporation

Form 10-K for the Fiscal Year Ended January 31, 2012, filed April 9, 2012

Definitive Proxy Statement on Schedule 14A, filed May 1, 2012

Form 10-Q for the Period Ended July 31, 2012, filed September 5, 2012

File No. 1-9097

Dear Mr. Decker:

This letter acknowledges our receipt of your comment letter dated October 4, 2012, and confirms our discussion with Mr. Greene regarding an extension. As agreed, REX will respond to your comment letter no later than November 2, 2012.

Sincerely,

/s/ Douglas L. Bruggeman
Vice President-Finance, Chief Financial Officer
and Treasurer