SEC Comment Letter for INTRICON CORP (CIK 0000088790) — Apr 29, 2020
INTRICON CORP (CIK 0000088790)
Date: April 29, 2020 · CIK: 0000088790 · Accession: 0000000000-20-003684
AI Filing Summary & Sentiment
File numbers found in text: 001-05005
Letter
United States securities and exchange commission logo April 29, 2020 Scott Longval Chief Financial Officer INTRICON CORP 1260 Red Fox Road Arden Hills, MN 55112 Re:INTRICON CORP Form 10-K for the Year Ended December 31, 2019 Filed March 16, 2020 File No. 001-05005 Dear Mr. Longval: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. 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 Year Ended December 31, 2019 Consolidated Statements of Operations, page 34 1.In future filings, please revise to present the applicable income tax expense or benefit associated with your discontinued operations either as a separate line item or parenthetically here on the face of the statements of operations or in your discontinued operations footnote. Refer to ASC 205-20-50-5B(a) and 5C(b).
FirstName LastNameScott Longval Comapany NameINTRICON CORP April 29, 2020 Page 2 FirstName LastName Scott Longval INTRICON CORP April 29, 2020 Page 2 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 SiSi Cheng at 202-551-5004 or Ernest Greene at 202-551-3733 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
April 29, 2020
Scott Longval
Chief Financial Officer
INTRICON CORP
1260 Red Fox Road
Arden Hills, MN 55112
Re:INTRICON CORP
Form 10-K for the Year Ended December 31, 2019
Filed March 16, 2020
File No. 001-05005
Dear Mr. Longval:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment. In our comment, we may ask you to provide us
with information so we may better understand your disclosure.
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 Year Ended December 31, 2019
Consolidated Statements of Operations, page 34
1.In future filings, please revise to present the applicable income tax expense or
benefit associated with your discontinued operations either as a separate line item or
parenthetically here on the face of the statements of operations or in your discontinued
operations footnote. Refer to ASC 205-20-50-5B(a) and 5C(b).
FirstName LastNameScott Longval
Comapany NameINTRICON CORP
April 29, 2020 Page 2
FirstName LastName
Scott Longval
INTRICON CORP
April 29, 2020
Page 2
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 SiSi Cheng at 202-551-5004 or Ernest Greene at 202-551-3733 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing