Corporate Office ● 107 W. Franklin Street ● P.O. Box 638 ● Elkhart, Indiana 46515-0638
Phone: (574) 294-7511 ● Fax: (574) 522-5213
November 12, 2014
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 4631
Washington, D.C. 20549-4631
Attention: John Cash, Accounting Branch Chief
|
Re: |
Patrick Industries, Inc. |
| Form 10-K for the Year Ended December 31, 2013 | |
| Definitive Proxy Statement on Schedule 14A (filed April 28, 2014) | |
| Form 10-Q for the Period Ended June 29, 2014 | |
| Form 8-K (filed August 14, 2014) | |
| File No. 0-03922 |
Dear Mr. Cash:
In its comment letter dated November 5, 2014, the Securities and Exchange Commission (“SEC”) requested that Patrick Industries, Inc. (the “Company”) respond to the SEC comment letter within ten business days. As we discussed today with the staff of the SEC, please note that we plan to submit our responses to the SEC comments on or before December 1, 2014.
Please do not hesitate to contact me at (574) 294-7511 with any questions or comments.
Sincerely,
/s/ Andy L. Nemeth
Andy L. Nemeth
Executive Vice President – Finance and Chief Financial Officer