McDermott Will & Emery LLP
28 State Street
Boston, Massachusetts 02109-1775
Office: 617/535-4034
Facsimile: 617/535-3800
October 30, 2008
VIA EDGAR
Rufus Decker, Accounting Branch Chief
Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549-0405
Re: | Comment Letter Dated |
October 29, 2008 Regarding
Barnes Group, Inc.
Form 10-K, for the fiscal year ended December 31, 2007
Form 10-Q for the periods ended March 31, 2008 and June 30, 2008
File No. 1-4801
Dear Mr. Decker:
This firm represents Barnes Group Inc (the "Company") with respect to the above-captioned comment letter. This to confirm on behalf of the Company that it intends to respond to the comment letter by response letter filed on EDGAR as soon as practicable and not later than November 28, 2008, as discussed with your colleague Chambre Malone in a telephone conversation today.
Very truly yours,
/s/ David A. Cifrino, P.C.
cc: | Brigitte Lippmann, Legal Brach Chief |
Chambre Malone, Staff Attorney
Jeffrey Gordon, Staff Accountant
Francis C. Boyle, Jr., Barnes Group Inc.