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ESCO Technologies Inc.
9900A
Clayton Road
St.
Louis, Mo 63124-1186
314-213-7246
Ph
314-213-7250
Fax
www.escotechnologies.com
March 8,
2010
Mr. Larry
Spirgel
Assistant
Director
Securities
and Exchange Commission
Washington,
D.C. 20549
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Re:
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ESCO
Technologies Inc.(the Company)
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Form
10-K for the year ended September 30,
2009
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Filed
November 30, 2009
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Commission
File No. 1-10596
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Dear Mr.
Spirgel,
This
letter will confirm our conversation this morning with Mr. Littlepage requesting
an additional 10 business days to complete our response and propose to submit
our response on or before April 1, 2010.
ESCO
Technologies Inc. (the "Company") hereby acknowledges receipt of your letter
dated March 4, 2010 regarding the Company's Form 10-K Annual Report for the
fiscal year ended September 30, 2009.
In
response to your letter, the Company is preparing a written response supporting
its accounting treatment and related disclosures. In order for us to develop and
prepare the relevant information, we are requesting an additional 10 business
days to complete our response and propose to submit our response on or before
April 1, 2010. Our internal counsel responsible for the proxy is out of the
country for the next 12 business days and we would prefer to have him involved
in the response. We appreciate your understanding in this matter.
Please
acknowledge agreement to our request to respond by April 1, 2010 by notification
to the undersigned via fax (314-213-7250) or e-mail (muenster@escotechnologies.com).
Very
truly yours,
Gary E.
Muenster
Executive
Vice President
and Chief
Financial Officer
GEM/kbj
GEM/SECExtReq3810