SEC Company Response from PENN ENGINEERING & MANUFACTURING CORP (CIK 0000077106) — Apr 15, 2005
PENN ENGINEERING & MANUFACTURING CORP (CIK 0000077106)
Date: April 15, 2005 · CIK: 0000077106 · Accession: 0001193125-05-077540
AI Filing Summary & Sentiment
File numbers found in text: 001-05356
Letter
Correspondence Letter
[PENN ENGINEERING LETTERHEAD]
Kenneth A. Swanstrom,
Chairman/CEO
April 15, 2005
VIA EDGAR
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549
Re:
Penn Engineering & Manufacturing Corp. (the “Company”)
Amendment No. 2 to Schedule 14A filed April 6, 2005
File No. 001-05356
Ladies and Gentlemen:
As requested in your April 12, 2005 letter with respect to Amendment No. 2 to the above-captioned Schedule 14A filing, the Company hereby acknowledges:
•
the Company is responsible for the adequacy and accuracy of the disclosure in its proxy statement;
•
staff comments or changes to disclosure in response to staff comments do not foreclose the Securities and Exchange Commission from taking any action with respect to the filing; and
•
the Company may not assert staff comments as a defense in any proceeding initiated by the Securities and Exchange Commission or any person under the federal securities laws of the United States.
Sincerely,
/s/ Kenneth A. Swanstrom
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CORRESP 1 filename1.htm Correspondence Letter [PENN ENGINEERING LETTERHEAD] Kenneth A. Swanstrom, Chairman/CEO April 15, 2005 VIA EDGAR Securities and Exchange Commission Judiciary Plaza 450 Fifth Street, N.W. Washington, D.C. 20549 Re: Penn Engineering & Manufacturing Corp. (the “Company”) Amendment No. 2 to Schedule 14A filed April 6, 2005 File No. 001-05356 Ladies and Gentlemen: As requested in your April 12, 2005 letter with respect to Amendment No. 2 to the above-captioned Schedule 14A filing, the Company hereby acknowledges: • the Company is responsible for the adequacy and accuracy of the disclosure in its proxy statement; • staff comments or changes to disclosure in response to staff comments do not foreclose the Securities and Exchange Commission from taking any action with respect to the filing; and • the Company may not assert staff comments as a defense in any proceeding initiated by the Securities and Exchange Commission or any person under the federal securities laws of the United States. Sincerely, /s/ Kenneth A. Swanstrom