McDermott Will & Emery LLP
28 State Street
Boston, Massachusetts 02109-1775
Office: 617/535-4034
Facsimile: 617/535-3800
| November 25, 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 to confirm on behalf of Barnes Group Inc. (the "Company") that the Company now intends to respond to the comment letter by response letter filed on EDGAR as soon as practicable and not later than December 12, 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 Branch Chief |
| Chambre Malone, Staff Attorney |
| Jeffrey Gordon, Staff Accountant |
| Francis C. Boyle, Jr., Barnes Group Inc. |