March 11, 2013
Mr. Rufus Decker
Accounting Branch Chief
United States Securities and Exchange Commission
Mail Stop 4631
100 F Street, N.E.
Washington, D.C. 20549-7010
Re: | KMG Chemicals, Inc. |
Form 10-K for the Fiscal Year Ended July 31, 2012 |
Filed October 15, 2012 |
Form 10-Q for the Period Ended October 31, 2012 |
Filed December 10, 2012 |
Definitive Proxy Statement on Schedule 14A |
Filed on October 29, 2012 |
File No. 1-35577 |
Dear Mr. Decker:
KMG Chemicals, Inc. (the “Company”), has received your letter dated March 1, 2013 and expect to respond to such letter on or before March 29, 2013
Sincerely,
/s/ John V. Sobchak
John V. Sobchak
Vice President and CFO
cc: | William B. Nelson |