Feb 7 (Reuters) - Matthews International ( MATW ) said

on Friday it strongly disagreed with proxy advisory firm

Institutional Shareholder Services' recommendation that

shareholders elect all three of activist investor Barington

Capital's director nominees to the company's board.

On Thursday, ISS argued the nominees, including Barington

founder James Mitarotonda, would bring valuable perspective to

the casket maker's 11-member board. Barington owns a nearly 2%

stake in Matthews.

Matthews, which also makes products for cemeteries, funeral

homes and crematories, said that in giving its recommendation

ISS did not consider the absence of relevant skills and new

ideas among Barington's nominees.

"ISS' report does not address whether Barington's plans for

the Company would be better for shareholders than the Board's

current strategy," Matthews said in a statement on Friday.

In December, activist investor Barington Capital Management

nominated its founder and two other executives with public board

experience as director candidates at the casket maker.

Shareholders will elect directors on February 20 unless the

two sides reach an agreement beforehand.