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SEC Comment Letter 0000000000-23-006288 to ASTRONICS CORP (ATRO, ATROB) (CIK 0000008063) (ATRO)

ASTRONICS CORP (ATRO, ATROB) (CIK 0000008063)
Date: June 12, 2023 · CIK: 0000008063 · Accession: 0000000000-23-006288

Regulatory Compliance Financial Reporting Internal Controls

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File numbers found in text: 333-272423

Date
June 12, 2023
Author
Peter Gundermann
Form
UPLOAD
Company
ASTRONICS CORP (ATRO, ATROB) (CIK 0000008063)

Letter

United States securities and exchange commission logo June 12, 2023 Peter Gundermann Chief Executive Officer Astronics Corporation 130 Commerce Way East Aurora, New York 14052 Re:Astronics Corporation Registration Statement on Form S-3 Filed June 5, 2023 File No. 333-272423 Dear Peter Gundermann: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Erin Donahue at 202-551-6063 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing

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United States securities and exchange commission logo
June 12, 2023
Peter Gundermann
Chief Executive Officer
Astronics Corporation
130 Commerce Way
East Aurora, New York 14052
Re:Astronics Corporation
Registration Statement on Form S-3
Filed June 5, 2023
File No. 333-272423
Dear Peter Gundermann:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  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.
            Please contact Erin Donahue at 202-551-6063 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing