701 N. Lilac Drive
P.O. Box 1452
Minneapolis, MN
55440-1452
T: Direct: 763.540.1360
F: Direct: 763.765.9998
March 22, 2013 BY EDGAR
Mr. Terence O’Brien, Branch Chief
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Tennant Company |
Form 10-K
Filed February 22, 2013
File No. 1-16191
Dear Mr. O’Brien:
The purpose of this letter is to confirm our understanding, based on my phone conversation with Leland Benton of your office on March 21, 2013, that the Securities and Exchange Commission has taken no exception to our request for additional time to respond to the comments identified in your letter dated March 20, 2013. As discussed, our response will be provided on or before April 12, 2013.
Very truly yours,
/s/ Amy M. Jensen
Amy M. Jensen
Sr. Corporate Governance Specialist and
Assistant Secretary
| cc: | Thomas Paulson |
| Heidi M. Wilson |