November 8, 2013
Mr. David R. Humphrey
Accounting Branch Chief
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Mail Stop 3561
Washington, D.C. 20549-3561
| Re: | CLARCOR Inc. |
Form 10-K for the fiscal year ended December 1, 2012
Filed January 25, 2013
File No. 001-11024
Dear Mr. Humphrey:
We are in receipt of your letter, dated November 1, 2013 regarding CLARCOR Inc.’s Annual Report for its 2012 fiscal year, filed with the Commission on Form 10-K on January 25, 2013. Following my discussion with Beverly Singleton today, I write to confirm her agreement to extend our period of response until Wednesday, December 4, 2013. We requested this additional time due to the demands of a recently announced acquisition.
Many thanks for your assistance and understanding.
Please contact me with any questions at 615-771-5134 or atdfallon@clarcor.com.
Sincerely,
/s/David J. Fallon
David J. Fallon
Chief Financial Officer & Vice President - Finance
840 Crescent Centre Drive, Suite 600
Franklin, TN 37027
(615) 771-3100