TEXT-EXTRACT 2 filename2.txt June 17, 2019 Gregory P. Rustowicz Chief Financial Officer Columbus McKinnon Corporation 205 Crosspoint Parkway Getzville, New York 14068 Re: Columbus McKinnon Corporation Registration Statement on Form S-3 Filed May 30, 2019 File No. 333-231827 Dear Mr. Rustowicz: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Eric Atallah at (202) 551-3663 with any questions. Sincerely, Division of Corporation Finance Office of Electronics and Machinery cc: Robert J. Olivieri