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AAR CORP Regulatory Filings 2012

Apr 11, 2012

31334_rns_2012-04-11_52495b12-fe00-4b08-b2b7-d68b9fe45356.zip

Regulatory Filings

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CORRESP 1 filename1.htm

April 11, 2012

David R. Humphrey

Accounting Branch Chief

United States Securities and Exchange Commission

Division of Corporation Finance

Washington, D.C. 20549

*Re: AAR CORP.*

*Form 10-K filed for the fiscal year ended May 31, 2011*

*Filed July 13, 2011*

*File No. 001-06263*

*Form 10-Q for the quarterly period ended November 30, 2011*

*Filed December 22, 2011*

*File No. 001-06263*

Dear Mr. Humphrey:

This letter will confirm my conversation with Ms. Amy Geddes of your office, in which she agreed to extend the deadline for AAR CORP.’s response to the SEC staff’s comment letter dated April 5, 2012 until Wednesday, April 25, 2012.

Please contact me at 630-227-2050 if you have any questions. Thank you for your assistance.

Sincerely,
/s/ Robert J. Regan
Robert J. Regan
Cc: Ms. Amy Geddes

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