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BAKER
DONELSON
BEARMAN, CALDWELL
& BERKOWITZ, PC
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WACHOVIA
TOWER
420
TWENTIETH STREET NORTH
SUITE
1600
BIRMINGHAM,
ALABAMA 35203
PHONE: 205.328.0480
fax: 205.322.8007
www.bakerdonelson.com
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Irene
Graves
Direct
Dial: 205.250.8314
Direct
Fax: 205.488.3714
E-Mail
Address: igraves@bakerdonelson.com
February
11, 2008
Mr.
Terence O'Brien
Accounting
Branch Chief
Securities
and Exchange Commission
Division
of Corporation Finance
Mail
Stop
7010
100
F
Street, N.E.
Washington,
D.C. 20549
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Re:
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NN,
Inc.
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Form
10-K for the Fiscal Year Ended December 31, 2006
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Filed
March 16, 2007
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Form
10-Q for the Fiscal Quarter Ended September 30, 2007
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Filed
November 9, 2007
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File
No. 000-23486
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Ladies
and Gentlemen:
Pursuant
to your discussion with James H. Dorton last week, NN, Inc. (the "Company")
hereby requests an additional ten (10) business days in which to respond to
the
the comments received from the Staff of the Securities and Exchange Commission
by letter dated November 28, 2007. Please do not hesitate to contact
the undersigned if you have any questions or comments relating to this
correspondence.
Very
truly
yours,
/s/
Irene Graves
Irene
Graves
cc:
James H. Dorton