March 20, 2013
Mr. Patrick Gilmore
Accounting Branch Chief
United States Securities and Exchange Commission
Washington, D.C. 20549
Re: Black Box Corporation
Form 10-K for the Fiscal Year Ended March 31, 2012
Filed May 21, 2012
Form 10-Q for the Quarterly Period Ended December 29, 2012
Filed February 6, 2013
File No. 000-18706
Management's Response to Comment Letter Dated March 7, 2013
Dear Mr. Gilmore:
The comment letter referenced above requests a response from Black Box Corporation within 10 business days or to otherwise convey to you when a response will be provided. Black Box Corporation respectfully requests a 10 business day extension due to quarterly reporting and management travel to file its response to the comment letter referenced above which will allow adequate time for preparation of a response. Black Box Corporation would plan to file a response by no later than April 4, 2013.
We appreciate the Staff’s consideration of this request. Please contact me at your earliest convenience at (724) 873-6795 to advise with respect to the grant of this request or if you have any questions or comments regarding this request.
Very truly yours,
/s/ Timothy C. Huffmyer
Timothy C. Huffmyer
Vice President, Chief Financial Officer,
Treasurer and Principal Accounting Officer
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