January 7, 2011
VIA EDGAR
Mr. John Cash
Branch Chief
United States Securities and Exchange Commission
Washington, D.C. 20549-0404
| | |
| Re: | | Pall Corporation
Form 10-K for the Fiscal Year Ended July 31, 2010
Filed September 28, 2010
Form DEF14A
Filed November 10, 2010
File No. 1-04311 |
Dear Mr. Cash,
This letter confirms the conversation on January 6, 2011 between your colleague Kevin Stertzel and Francis Moschella, Corporate Controller of Pall Corporation (the “Company”), in which Mr. Moschella requested, and Mr. Stertzel agreed to grant the Company, additional time (until January 19, 2011) to respond to your letter (the “Comment Letter”), dated December 21, 2010, regarding the matter referenced above. The extension is being requested to allow the Company to receive certain information from a third party consultant and to engage in a thorough and sufficient internal review of the Company’s response to the Comment Letter. I am confirming that, in accordance with Mr. Stertzel’s discussion with Mr. Moschella, the Company will submit a response to the Comment Letter on or before January 19, 2011.
Please contact me at (516) 801-9808 with any questions you may have regarding this letter.
Sincerely,
| | | |
|
| /s/ LISA MCDERMOTT | | |
| | | |
| Lisa McDermott | | |
| Chief Financial Officer and Treasurer | | |
