LAW OFFICES
JOHNSON & JONES
A PROFESSIONAL CORPORATION
JOHN B. JOHNSON, JR. | 2200 BANK OF AMERICA CENTER | W. THOMAS COFFMAN | ||
KENNETH E. DORNBLASER | 15 WEST SIXTH STREET | (1940-2007) | ||
RANDY R. SHORB | TULSA, OKLAHOMA 74119-5416 | -------------------- | ||
E. ANDREW JOHNSON | Retired Founders | |||
J. CHRISTOPHER DAVIS | Telephone: (918) 584-6644 | RICHARD D. JONES | ||
------------------ | Fax: (918) 584-6645 | C. ROBERT JONES | ||
JON D. CARTLEDGE | www.johnson-jones.com | |||
LUKE A. BOMER | Of Counsel | |||
RYAN J. FULDA | PAUL KINGSOLVER | |||
TREVOR L. HUGHES |
July 20, 2010
Via Edgar
Mr. Terence O’Brien, Accounting Branch Chief
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, DC 20549
Re: | AAON, Inc. Form 10-K for the Fiscal Year Ended December 31, 2009 Form 10-Q for Fiscal Quarter Ended March 31, 2010 Definitive 14A filed April 15, 2010 File No. 1-18953 |
Dear Mr. O’Brien:
This letter is written to confirm the recent telephone conversation between a representative of our client, AAON, Inc., and the SEC staff, pursuant to which AAON was granted an extension until July 27, 2010, in which to respond to the staff’s follow-up correspondence dated July 6, 2010 (received by AAON on July 13, 2010), related to the above-referenced matters.
Very truly yours, | |
/s/ Kenneth E. Dornblaser | |
Kenneth E. Dornblaser | |
For the Firm |
C: Kathy I. Sheffield, Chief Financial Officer