E402: Add "with" statement to allowed keywords

pycodestyle.py

@@ -1067,7 +1067,7 @@ def is_string_literal(line):
             line = line[1:]
         return line and (line[0] == '"' or line[0] == "'")
 
-    allowed_try_keywords = ('try', 'except', 'else', 'finally')
+    allowed_keywords = ('try', 'except', 'else', 'finally', 'with')
 
     if indent_level:  # Allow imports in conditional statement/function
         return
@@ -1081,9 +1081,9 @@ def is_string_literal(line):
             yield 0, "E402 module level import not at top of file"
     elif re.match(DUNDER_REGEX, line):
         return
-    elif any(line.startswith(kw) for kw in allowed_try_keywords):
-        # Allow try, except, else, finally keywords intermixed with
-        # imports in order to support conditional importing
+    elif any(line.startswith(kw) for kw in allowed_keywords):
+        # Allow certain keywords intermixed with imports in order to
+        # support conditional or filtered importing
         return
     elif is_string_literal(line):
         # The first literal is a docstring, allow it. Otherwise, report

testsuite/E40.py

@@ -33,6 +33,12 @@
 finally:
     print('made attempt to import foo')
 
+import bar
+#: Okay
+with warnings.catch_warnings():
+    warnings.filterwarnings("ignore", DeprecationWarning)
+    import foo
+
 import bar
 #: E402
 VERSION = '1.2.3'