SEC Comment Letter for PENN ENGINEERING & MANUFACTURING CORP (CIK 0000077106) — Apr 15, 2005
PENN ENGINEERING & MANUFACTURING CORP (CIK 0000077106)
Date: April 15, 2005 · CIK: 0000077106 · Accession: 0000000000-05-018486
AI Filing Summary & Sentiment
File numbers found in text: 001-05356
Letter
Mail Stop 0510 Via U.S. mail and facsimile Mr. Kenneth A. Swanstrom Chief Executive Officer Penn Engineering & Manufacturing Corp. 5190 Old Easton Road Danboro, PA 18916
Re: Penn Engineering & Manufacturing Corp. Preliminary Proxy Statement on Schedule 14A File No. 001-05356
Dear Mr. Swanstrom:
We have completed our review of your preliminary proxy statement on Schedule 14A and related filings and have no further comments at this time.
If you have any questions, please do not hesitate to call Andrew Schoeffler, Staff Attorney, at (202) 824-5612 or, in his absence, Chris Edwards, Senior Staff Attorney, at (202) 942-2842.
Sincerely,
Pamela A. Long
Assistant Director
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
April 14, 2005
Mail Stop 0510
Via U.S. mail and facsimile
Mr. Kenneth A. Swanstrom
Chief Executive Officer
Penn Engineering & Manufacturing Corp.
5190 Old Easton Road
Danboro, PA 18916
Re: Penn Engineering & Manufacturing Corp.
Preliminary Proxy Statement on Schedule 14A
File No. 001-05356
Dear Mr. Swanstrom:
We have completed our review of your preliminary proxy
statement
on Schedule 14A and related filings and have no further comments
at
this time.
If you have any questions, please do not hesitate to call
Andrew Schoeffler, Staff Attorney, at (202) 824-5612 or, in his
absence, Chris Edwards, Senior Staff Attorney, at (202) 942-2842.
Sincerely,
Pamela A. Long
Assistant Director
cc: Mr. Frederick W. Dreher
Mr. Richard L. Cohen
Duane Morris LLP
One Liberty Place
Philadelphia, PA 19103
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Mr. Kenneth A. Swanstrom
April 12, 2005
Page 1 of 3
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0510
DIVISION OF
CORPORATION FINANCE
</TEXT>
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