SEC Comment Letter for ALLIENT INC (ALNT) (CIK 0000046129) (ALNT) — Apr 9, 2020
ALLIENT INC (ALNT) (CIK 0000046129)
Date: April 9, 2020 · CIK: 0000046129 · Accession: 0000000000-20-003099
AI Filing Summary & Sentiment
Reasoning
Letter
April 9, 2020 Michael R. Leach Chief Financial Officer Allied Motion Technologies Inc. 495 Commerce Drive Amherst, NY 14228 Re:Allied Motion Technologies Inc. Form 10-K for the fiscal year ended December 31, 2019 Filed March 11, 2020 File No. 0-04041 Dear Mr. Leach: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 10-K for the fiscal year ended December 31, 2019 Controls and Procedures, page 59 1.Please amend your filing to disclose a statement as to whether internal control over financial reporting was effective as of December 31, 2019. Refer to Item 308(a)(3) of Regulation S-K for guidance.
In closing, 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. You may contact Jenn Do at (202) 551-3743 or Tracey McKoy at (202) 551-3772 with any questions.
FirstName LastNameMichael R. Leach Comapany NameAllied Motion Technologies Inc. April 9, 2020 Page 2 FirstName LastName Michael R. Leach Allied Motion Technologies Inc. April 9, 2020 Page 2 Sincerely, Division of Corporation Finance Office of Life Sciences
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April 9, 2020
Michael R. Leach
Chief Financial Officer
Allied Motion Technologies Inc.
495 Commerce Drive
Amherst, NY 14228
Re:Allied Motion Technologies Inc.
Form 10-K for the fiscal year ended December 31, 2019
Filed March 11, 2020
File No. 0-04041
Dear Mr. Leach:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment.
Please respond to this comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional comments.
Form 10-K for the fiscal year ended December 31, 2019
Controls and Procedures, page 59
1.Please amend your filing to disclose a statement as to whether internal control over
financial reporting was effective as of December 31, 2019. Refer to Item 308(a)(3) of
Regulation S-K for guidance.
In closing, 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.
You may contact Jenn Do at (202) 551-3743 or Tracey McKoy at (202) 551-3772 with
any questions.
FirstName LastNameMichael R. Leach
Comapany NameAllied Motion Technologies Inc.
April 9, 2020 Page 2
FirstName LastName
Michael R. Leach
Allied Motion Technologies Inc.
April 9, 2020
Page 2
Sincerely,
Division of Corporation Finance
Office of Life Sciences