0000950123-11-001418.txt : 20110322 0000950123-11-001418.hdr.sgml : 20110322 20110107150432 ACCESSION NUMBER: 0000950123-11-001418 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110107 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PALL CORP CENTRAL INDEX KEY: 0000075829 STANDARD INDUSTRIAL CLASSIFICATION: GENERAL INDUSTRIAL MACHINERY & EQUIPMENT, NEC [3569] IRS NUMBER: 111541330 STATE OF INCORPORATION: NY FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2200 NORTHERN BLVD CITY: EAST HILLS STATE: NY ZIP: 11548 BUSINESS PHONE: 5164845400 MAIL ADDRESS: STREET 1: 2200 NORTHERN BLVD CITY: EAST HILLS STATE: NY ZIP: 11548 CORRESP 1 filename1.htm corresp
January 7, 2011
VIA EDGAR
Mr. John Cash
Branch Chief
United States Securities and Exchange Commission
Washington, D.C. 20549-0404
Re:   Pall Corporation
Form 10-K for the Fiscal Year Ended July 31, 2010
Filed September 28, 2010
Form DEF14A
Filed November 10, 2010
File No. 1-04311
Dear Mr. Cash,
This letter confirms the conversation on January 6, 2011 between your colleague Kevin Stertzel and Francis Moschella, Corporate Controller of Pall Corporation (the “Company”), in which Mr. Moschella requested, and Mr. Stertzel agreed to grant the Company, additional time (until January 19, 2011) to respond to your letter (the “Comment Letter”), dated December 21, 2010, regarding the matter referenced above. The extension is being requested to allow the Company to receive certain information from a third party consultant and to engage in a thorough and sufficient internal review of the Company’s response to the Comment Letter. I am confirming that, in accordance with Mr. Stertzel’s discussion with Mr. Moschella, the Company will submit a response to the Comment Letter on or before January 19, 2011.
Please contact me at (516) 801-9808 with any questions you may have regarding this letter.
Sincerely,
     
/s/ LISA MCDERMOTT
    
 
    
Lisa McDermott
    
Chief Financial Officer and Treasurer