United States securities and exchange commission logo

                              October 11, 2022

       Stephen Nolan
       Chief Financial Officer and Treasurer
       Albany International Corp.
       216 Airport Drive
       Rochester, New Hampshire 03867

                                                        Re: Albany
International Corp.
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2021
                                                            Filed February 25,
                                                            File No. 001-10026

       Dear Stephen Nolan:

              We have limited our review of your filing to the financial
statements and related
       disclosures and have the following comments. In some of our comments, we
may ask you to
       provide us with information so we may better understand your disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 10-K for the Fiscal Year Ended December 31, 2021

       Management's Discussion and Analysis of Financial Condition and Results
of Operations
       Non-GAAP Measures, page 36

   1.                                                   We note that you
reconcile EBITDA and Adjusted EBITDA to operating income (loss) for
                                                        each segment and on a
consolidated basis. Please revise your presentation in future annual
                                                        and quarterly filings
to reconcile these non-GAAP measures to net income (loss), the most
                                                        directly comparable
GAAP measure. Refer to Item 10(e)(1)(i)(B) of Regulation S-K and
                                                        Question 103.02 of the
SEC   s Division of Corporation Finance C&DIs on Non-GAAP
                                                        Measures. This comment
also applies to your earnings releases furnished on Form 8-K.
   2.                                                   We note that your
Adjusted EBITDA non-GAAP measure includes an adjustment for
                                                        foreign currency
revaluation (gains)/losses. Please tell us how you considered Question
                                                        100.01 of the SEC   s
Division of Corporation Finance C&DIs on Non-GAAP Measures
                                                        given that such gains
and losses appear to reflect normal business activities of an entity
 Stephen Nolan
Albany International Corp.
October 11, 2022
Page 2
         with foreign subsidiaries/operations.
       In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

       You may contact Dale Welcome at 202-551-3865 or Kevin Stertzel at
202-551-3723 with
any questions.

FirstName LastNameStephen Nolan                           Sincerely,
Comapany NameAlbany International Corp.
                                                          Division of
Corporation Finance
October 11, 2022 Page 2                                   Office of
FirstName LastName