Avalon Holdings Corporation
One American Way Ÿ Warren, OH 44484-5555 Ÿ Phone: (330) 856-8800 Ÿ Fax: (330) 856-8480
June 17, 2011
Ms. Pamela A. Long
Assistant Director
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 7010
Washington, DC 20549-0404
Re: Request for an additional ten business days to respond to the Comment Letter dated June 16, 2011 relating to Avalon Holdings Corporation’s Form 10-K for the year ended December 31, 2010 and Schedule 14A
Dear Ms. Long:
I am requesting an additional ten business days to respond to your comment letter dated June 16, 2011, due to the personnel being on vacation who are responsible for responding to the letter.
Sincerely,
AVALON HOLDINGS CORPORATION
/s/Timothy C. Coxson
Timothy C. Coxson
Chief Financial Officer