SEC Comment Letter for Forward Industries, Inc. (FORD) (CIK 0000038264) (FWDI) — May 21, 2013

Forward Industries, Inc. (FORD) (CIK 0000038264)
Date: May 21, 2013 · CIK: 0000038264 · Accession: 0000000000-13-027947

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

May 21, 2013

Author

/s/ Rufus Decker

Form

UPLOAD

Company

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

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE May 21, 2013 Via E -mail Mr. James O. McKenna Chief Financial Officer Forward Industries, Inc. 477 Rosemary Avenue, Suite 217-219 West Palm Beach, Florida 33410

RE: Forward Industries, Inc. Form 10 -K for the Year Ended September 30, 2012 Filed December 20, 2012 File No. 1 -34780

Dear Mr. McKenna:

We have comp leted 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 resp ect 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 laws 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 s the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Rufus Decker

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

       DIVISION OF
CORPORATION FINANCE

                                                           May 21, 2013

Via E -mail
Mr. James O. McKenna
Chief Financial Officer
Forward Industries, Inc.
477 Rosemary Avenue, Suite 217-219
West Palm Beach, Florida 33410

RE: Forward Industries, Inc.
Form 10 -K for the Year Ended September 30, 2012
Filed December 20, 2012
File No. 1 -34780

Dear Mr. McKenna:

We have comp leted 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 resp ect 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 laws 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 s the
information the Securities Exchange Act of 1934 and all applicable rules require.

  Sincerely,

/s/ Rufus Decker

        Rufus Decker
       Accounting Branch Chief

SecProbe.io