August 21, 2009
BY EDGAR AND BY FAX 703-813-6963
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: | Damon Colbert |
RE: | A.T. Cross Company (File No. 001-06720) |
On behalf of the A.T. Cross Company ("Cross" or the "Company"), the following response is provided to the comment submitted to Cross by the staff of the Commission (the "Staff") in a letter dated August 19, 2009 (the "Letter") relating to Cross' Form 10-K for Fiscal Year Ended January 3, 2009, filed March 18, 2009; Definitive Proxy Statement on Schedule 14A, filed March 26, 2009; Form 10-Q for Fiscal quarter Ended April 4, 2009, filed May 13, 2009 and Form 10-Q for Fiscal quarter Ended July 4, 2009, filed August 12, 2009. The full text of the comment is set forth below in italics followed by the Company's response.
Form 10-K for Fiscal Year ended January 3, 2009
Item 15, Exhibits, Financial Statement Schedules
1. | We note your response to comment six in our letter dated July 10, 2009, and we re-issue that comment. We note that certain of the schedules and all of the exhibits are omitted from Exhibit 10.9. Please file a complete copy of the exhibit with your next periodic report filed under the Securities Exchange Act of 1934. |
Answer | |
The Company will file a complete copy of the above exhibit with its next periodic filing. | |
If you have any further comments or require further information on the matter above, please contact me.
Sincerely,
KEVIN F. MAHONEY
Kevin F. Mahoney
Senior Vice President, Finance
Chief Financial Officer & Treasurer
401-335-8470
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