Ducommun Incorporated
23301 Wilmington Avenue
Carson, California 90745
(310) 513-7200
July 9, 2013
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Mr. Justin Dobbie
| Re: | Ducommun Incorporated |
| Registration Statement on Form S-3 (File No. 333-188630) |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Ducommun Incorporated, a Delaware corporation (the “Company”), respectfully requests that the effective time of the above referenced Registration Statement on Form S-3 filed by the Company (the “Registration Statement”) be accelerated to 5:00 p.m., Eastern Daylight Time, on July 10, 2013, or as soon thereafter as practicable.
The Company hereby acknowledges that:
| • | should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; |
| • | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and |
| • | the Company may not assert the staff’s comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
[Signature Page Follows.]
| Very truly yours, | ||
| Ducommun Incorporated | ||
| By: | /s/ Joseph P. Bellino | |
| Joseph P. Bellino | ||
| Vice President and Chief Financial Officer | ||
| cc: | Dhiya El-Saden, Gibson, Dunn & Crutcher LLP |