December 17, 2015
VIA EDGAR SUSBMISSION
Ms. Lyn Shenk,Branch Chief
Mr. Patrick Kuhn,Staff Accountant
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549
Re: | SEC Comment Letter dated December 16, 2015 |
Lydall, Inc. Form 10-K for Fiscal Year Ended December 31, 2014 |
Filed March 3, 2015 |
File No.: 001-07665 |
Dear Messrs. Shenk and Kuhn:
I refer to your letter dated December 16, 2015, providing a comment on the Annual Report on Form 10-K for Fiscal Year Ended December 31, 2014, and filed March 3, 2015, of Lydall, Inc. (“Lydall”).
This is to confirm my conversation with Mr. Kuhn in which Mr. Kuhn agreed to extend the deadline for Lydall to respond to your letter up to and including January 15, 2016.
Please let me know if you have any questions.
Sincerely, | |
/S/ Chad A. McDaniel | |
Chad A. McDaniel | |
Senior Vice President, General Counsel and | |
Chief Administrative Officer |
cc: | Scott M. Deakin,Executive Vice President and Chief Financial Officer |