RONSON                                                         EXECUTIVE OFFICES
CORPORATION

3 RONSON RD                                              TELEPHONE: 732-636-2430
P.O. BOX 3000 WOODBRIDGE, NEW JERSEY 07095




                                                               November 23, 2009

Mr. Rufus Decker
Accounting Branch Chief
Division of Corporation Finance
Mail Stop 4631
U.S. Securities and Exchange Commission
Washington, DC 20549-4631

      RE:     Form 10-K for the fiscal year ended December 31, 2008
              Forms 10-Q for the periods ended March 31, 2009 and June 30, 2009
              File No. 1-1031

Dear Mr. Decker:

On  behalf of  Ronson  Corporation  (the  "Company"),  set  forth  below are our
responses to the  additional  comments  raised in your letter dated November 12,
2009 (the  "Comment  Letter")  regarding  our Annual Report on Form 10-K for the
fiscal year ended  December  31, 2008 (the "Annual  Report")  and our  Quarterly
Reports on Form 10-Q for the periods ended March 31, 2009 and June 30, 2009 (the
"Quarterly  Reports").  The  responses  below are in the same order in which the
Comment  Letter  was  written  with  each  response  immediately  following  the
corresponding comment each of which is re-typed below.

Also, in connection with this response, we acknowledge the following:

      o     the Company is  responsible  for the  adequacy  and  accuracy of the
            disclosure in these filings;

      o     staff  comments  or  changes  to  disclosure  in  response  to staff
            comments do not foreclose the Commission from taking any action with
            respect to the filings; and

      o     the  Company  may not  assert  staff  comments  as a defense  in any
            proceedings  initiated  by the  Commission  or any person  under the
            federal securities laws of the United States.

FORM 10-K FOR THE YEAR ENDED DECEMBER 31, 2008
- ----------------------------------------------

Note 4 - Long-term Debt, page 62
- --------------------------------

      1. We have  reviewed  your  response  to prior  comment 1. We believe  you
should amend your December 31, 2008 Form 10-K to classify these loan balances as
current  liabilities,  rather than  long-term  liabilities,  and also revise any
related disclosures throughout the filing accordingly.  In doing so, please also
address the following:

      o     Please  include  the  financial  statement  disclosure  required  by
            paragraphs 25 and 26 of SFAS 154;

      o     Please make arrangements with your auditor to revise their report to
            refer to the restatement and the footnote that discusses it;



Mr. Rufus Decker
November 23, 2009
Page 2 of 2

      o     Please disclose in the appropriate  sections of your Form 10-K/A the
            impact this restatement had on your original  conclusions  regarding
            the  effectiveness  of both your disclosure  controls and procedures
            and internal  controls over  financial  reporting as of December 31,
            2008;

      o     Ensure that you include  certifications that are currently dated and
            refer to the Form 10-K/A;

      o     An Item 4.02 Form 8-K  should be filed  within  four  business  days
            after you conclude that any previously  issued financial  statements
            should  no  longer  be  relied  upon  because  of an  error in those
            financial statements.  See also Question 1 of the FAQ Current Report
            on Form 8-K dated November 21, 2004; and

      o     Ensure  that  your  Schedule  14A  disclosures  regarding  your debt
            reflect  the  classification  of these  loan  balances  as  current,
            including the pro forma financial statements.

In response to the Staff's comment,  we have filed  contemporaneously  with this
submission  an amendment  to our Annual  Report on Form 10-K for the fiscal year
ended December 31, 2008 to reclassify  loan balances as current  liabilities and
to revise  related  disclosures  in  Management's  Discussion  and  Analysis  of
Financial Condition  consistent with this disclosure.  In addition,  pursuant to
the Staff's recommendations we have also addressed the following:

      o     we have  included  detail of the line items changed in the financial
            statements and any  applicable  related  disclosure  pursuant to the
            requirements of paragraphs 25 and 26 of SFAS 154;

      o     we have obtained a revised audit report from our auditors, Demetrius
            & Company, L.L.C., to refer to the restatement and the footnote that
            discusses it which is included in our Form 10-K/A;

      o     we have included disclosure regarding our view that, notwithstanding
            the  restatement  of our  financial  statements  for the fiscal year
            ended  December 31, 2008,  management  believes that our  disclosure
            controls and procedures are effective and that our internal controls
            over financial reporting are effective;

      o     we have  included  currently  dated  (and,  pursuant  to a  previous
            comment,  revised)certifications with our Form 10-K/A which refer to
            the Form 10-K/A;

      o     we have  filed a Current  Report on Form 8-K  disclosing  under Item
            4.02  management's  conclusion that our previously  issued financial
            statements should no longer be relied upon; and

      o     we will revise our disclosures regarding debt, as appropriate, in an
            amendment  to  our  preliminary  proxy  statement  on  Schedule  14A
            together with other revisions responsive to the Staff's comments.

                                     * * * *

In the event that you have any  questions  regarding  our  responses  or require
additional information, please contact me at (732) 438-0320.

                                                     Very truly yours,

                                                     /s/ Daryl Holcomb

                                                     Daryl Holcomb
                                                     Chief Financial Officer

cc:      Jeffrey Gordon, Staff Accountant