MATTHEWS
INTERNATIONAL CORPORATION
Two
NorthShore Center
Pittsburgh,
PA 15212-5851
November
24, 2009
Securities
and Exchange Commission
450 Fifth
Street
Washington,
D.C. 20549-1004
Re: Commission
File No. 0-09115
Gentlemen:
Pursuant
to the requirements of the Securities Exchange Act of 1934, transmitted herewith
is the Annual Report on Form 10-K of the Registrant, Matthews International
Corporation, for the period ended September 30, 2009.
Sincerely,
Steven F.
Nicola
Steven F.
Nicola
Chief
Financial Officer,
Secretary
& Treasurer