Synalloy Corporation 2144 West Croft Circle Spartanburg, South Carolina 29302 June 2, 2009 Via EDGAR Ms. Tricia Armelin Staff Accountant Mail Stop 7010 Division of Corporation Finance United States Securities and Exchange Commission Washington, D.C. 20549-3561 Re: Synalloy Corporation Form 10-K for Fiscal Year Ended January 3, 2009 Filed March 17, 2009 File No. 0-19687 Dear Ms. Armelin: We have received the comment letter from you dated June 1, 2009, addressed to me, and are working on our response. Several of the people whose input we will need for our response are out of town, so we would not be able to provide a thorough response in the 10 business day time period you have requested. Accordingly, we expect to provide you with our response no later than July 1, 2009. Please let me know if this date presents a problem. My fax number is (864) 596-1501 and my e-mail address is gbowie@synalloy.com. Thank you for your help. Sincerely, s/Gregory M. Bowie --------------------------- Gregory M. Bowie Chief Financial Officer