SEC Comment Letter for SUPERIOR GROUP OF COMPANIES, INC. (SGC) (CIK 0000095574) (SGC) — Jan 6, 2011
SUPERIOR GROUP OF COMPANIES, INC. (SGC) (CIK 0000095574)
Date: Jan. 6, 2011 · CIK: 0000095574 · Accession: 0000000000-11-001112
AI Filing Summary & Sentiment
File numbers found in text: 001-05869
Referenced dates: December 15, 2010, December 20, 2010
Letter
January 6, 2011 Mr. Michael Benstock Chief Executive Officer Superior Uniform Group, Inc. 10055 Seminole Blvd. Seminole, FL 33772 Re: Superior Uniform Group, Inc. Form 10-K for the Fiscal Year Ended December 31, 2009 Filed February 26, 2010 File No. 001-05869
Dear Mr. Benstock: We have reviewed your filing and your letter dated December 20, 2010 and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter within ten business days by amending your filing, by providing the requested information, or by advi sing us when you will provide the requested response. If you do not believe our comments apply to your fact s and circumstances or do not believe an amendment is appropriate, pl ease tell us why in your response. After reviewing any amendment to your filing and the information you provide in response to these comments, we ma y have additional comments.
Form 10-K for the Fiscal Year Ended December 31, 2009
Exhibits
1. We reissue comment four of our letter dated December 15, 2010. Please confirm that you will file exhibits 4.1, 4.2, 4.3, and 4.4 in their entirety with your next periodic report.
We urge all persons who are responsible for th e accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable Exchange Act rules requir e. Since the company and its management are in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made. You may contact Blaise Rhodes at (202) 551-3774 or Brian Bhandari, Accounting Branch Chief, at (202) 551-3390 if you have que stions regarding comments on the financial
Michael Benstock Superior Uniform Group, Inc. January 6, 2011 Page 2
statements and related matters. Please cont act Shehzad Niazi at ( 202) 551-3121 or Pamela Howell, Special Counsel, at (202) 551-3357 with any other questions. Sincerely,
John Reynolds Assistant Director
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January 6, 2011 Mr. Michael Benstock Chief Executive Officer Superior Uniform Group, Inc. 10055 Seminole Blvd. Seminole, FL 33772 Re: Superior Uniform Group, Inc. Form 10-K for the Fiscal Year Ended December 31, 2009 Filed February 26, 2010 File No. 001-05869 Dear Mr. Benstock: We have reviewed your filing and your letter dated December 20, 2010 and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter within ten business days by amending your filing, by providing the requested information, or by advi sing us when you will provide the requested response. If you do not believe our comments apply to your fact s and circumstances or do not believe an amendment is appropriate, pl ease tell us why in your response. After reviewing any amendment to your filing and the information you provide in response to these comments, we ma y have additional comments. Form 10-K for the Fiscal Year Ended December 31, 2009 Exhibits 1. We reissue comment four of our letter dated December 15, 2010. Please confirm that you will file exhibits 4.1, 4.2, 4.3, and 4.4 in their entirety with your next periodic report. We urge all persons who are responsible for th e accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable Exchange Act rules requir e. Since the company and its management are in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made. You may contact Blaise Rhodes at (202) 551-3774 or Brian Bhandari, Accounting Branch Chief, at (202) 551-3390 if you have que stions regarding comments on the financial Michael Benstock Superior Uniform Group, Inc. January 6, 2011 Page 2 statements and related matters. Please cont act Shehzad Niazi at ( 202) 551-3121 or Pamela Howell, Special Counsel, at (202) 551-3357 with any other questions. Sincerely, John Reynolds Assistant Director