SEC Comment Letter for Forward Industries, Inc. (FORD) (CIK 0000038264) (FWDI) — Jan 3, 2011

Forward Industries, Inc. (FORD) (CIK 0000038264)
Date: Jan. 3, 2011 · CIK: 0000038264 · Accession: 0000000000-11-000137

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

January 3, 2011

Author

Jeffrey Gordon

Form

UPLOAD

Company

Forward Industries, Inc. (FORD) (CIK 0000038264)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4631 DIVISION OF CORPORATION FINANCE January 3, 2011 Mr. Brett M. Johnson Principal Executive Officer Forward Industries, Inc. 1801 Green Road, Suite E Pompano Beach, FL 33064 RE: Forward Industries, Inc. Item 4.01 Form 8-K fi led December 16, 2010 Item 4.01 Form 8-K/A filed December 22, 2010 File No. 1-34780

Dear Mr. Johnson: We have completed our review of your filings and do not have any further comments at this time. S i n c e r e l y , Jeffrey Gordon S t a f f A c c o u n t a n t

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-4631

       DIVISION OF
CORPORATION FINANCE

January 3, 2011
 Mr. Brett M. Johnson Principal Executive Officer Forward Industries, Inc. 1801 Green Road, Suite E Pompano Beach, FL 33064
 RE: Forward Industries, Inc.
Item 4.01 Form 8-K fi led December 16, 2010
Item 4.01 Form 8-K/A filed December 22, 2010
  File No. 1-34780

Dear Mr. Johnson:
We have completed our review of your  filings and do not have any further
comments at this time.          S i n c e r e l y ,             Jeffrey Gordon         S t a f f  A c c o u n t a n t

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