SEC Comment Letter for Forward Industries, Inc. (FORD) (CIK 0000038264) (FWDI) — Jul 3, 2014
Forward Industries, Inc. (FORD) (CIK 0000038264)
Date: July 3, 2014 · CIK: 0000038264 · Accession: 0000000000-14-033654
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
July 2, 2014
Via E -mail
Adam W. Finerman , Esq.
Olshan Frome Wolosky LLP
Park Avenue Tower
65 East 55th Street
New York, NY 10022
Re: Forward Industries, Inc.
Soliciting Materials filed pursuant to Rule 14a -12
Responses to June 27, 2014 comment letter
Filed July 1, 2014
File No. 001 -34780
Dear Mr . Finerman :
We have reviewed your filing and have the following comments.
1. We disagree with your analysis as it relates to the first, second and fourth bullet points in
comment 1 of our June 27, 2014 comment letter and we reissue the comment .
You may contact me at (202) 551 -3619 with any questions . Please send all
correspondence to us at the following ZIP code: 20549 -3628.
Sincerely,
/s/ Daniel F. Duchovny
Daniel F. Duchovny
Special Counsel
Office of Mergers and Acquisitions