BRIEF-Kaydon announces restructuring and non-cash impairment charges

Oct 4 (Reuters) - Kaydon Corp :

* Announces restructuring and non-cash impairment charges

* Says will record a pre-tax charge of approximately $47 to $52 million in its

third quarter

* Says restructuring responds to current and expected conditions in the wind

and military markets

* Says will right-size manufacturing capacity and staffing levels to lower

costs, grow margins at those segments

* Closure of this facility and transfer of its production will commence in 2012

and is expected to conclude in 2013

* Consolidation of 1 of 3 facilities in sumter, south carolina,devoted to wind

energy,vehicle markets,into other operations

* Sees to incur costs related to shutdown of sumter facility and transition

costs on relocation of some production capacity

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