[American Greetings Letterhead]
February 4, 2013
Ms. Beverly A. Singleton
United States Securities and Exchange Commission
Washington, DC 20549
VIA EDGAR
RE: | American Greetings Corporation |
Form 10-K for the Fiscal Year Ended February 29, 2012
Filed April 30, 2012
Form 10-Q for the Quarterly Period Ended November 23, 2012
Filed January 2, 2013
File No. 1-13859
Dear Ms. Singleton:
Thank you for speaking with me regarding the Staff’s comment letter dated January 31, 2013 regarding the above referenced filings. As we discussed, this letter confirms our conversation where you agreed to extend the due date of our response until March 1, 2013. Thank you for your flexibility. If you have any questions, please do not hesitate to contact me directly.
Sincerely,
/s/ Stephen J. Smith
Stephen J. Smith
Senior Vice President and
Chief Financial Officer