March 15, 2007 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549-1004 Attention: Filing Desk, Stop 1-4 Re: Bairnco Corporation - Form 10-K for the Year Ended December 31, 2006 Gentlemen: Pursuant to the requirements of the Securities Exchange Act of 1934, we are transmitting herewith the attached Form 10-K of Bairnco Corporation for the year ended December 31, 2006. BAIRNCO CORPORATION Kenneth L. Bayne Vice President Finance & Chief Financial Officer