SEC Comment Letter for DUCOMMUN (DCO) — Sep 14, 2015
DUCOMMUN INC /DE/
Date: Sept. 14, 2015 · CIK: 0000030305 · Accession: 0000000000-15-045510
AI Filing Summary & Sentiment
Letter
Mail Stop 3561 September 14, 201 5 Joseph P. Bellino Vice President, Treasurer and Chief Financial Officer Ducommun Incorporated 23301Wilmington Avenue Carson , CA 90745
Re: Ducommun Incorporated Form 10-K for Fiscal Y ear Ended December 31, 2014 Filed April 10, 2015 File No. 001 -08174
Dear Mr. Bellino :
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities la ws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Lyn Shenk
Show Raw Text
Mail Stop 3561 September 14, 201 5 Joseph P. Bellino Vice President, Treasurer and Chief Financial Officer Ducommun Incorporated 23301Wilmington Avenue Carson , CA 90745 Re: Ducommun Incorporated Form 10-K for Fiscal Y ear Ended December 31, 2014 Filed April 10, 2015 File No. 001 -08174 Dear Mr. Bellino : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities la ws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Lyn Shenk Lyn Shenk Branch Chief Office of Transportation and Leisure