SEC Company Response from SUPERIOR GROUP OF COMPANIES, INC. (SGC) (CIK 0000095574) (SGC) — May 4, 2005

SUPERIOR GROUP OF COMPANIES, INC. (SGC) (CIK 0000095574)
Date: May 4, 2005 · CIK: 0000095574 · Accession: 0001193125-05-095168

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AI Filing Summary & Sentiment

Referenced dates: May 3, 2005

Date

May 3, 2005

Author

Sr. Vice President

Form

CORRESP

Company

SUPERIOR GROUP OF COMPANIES, INC. (SGC) (CIK 0000095574)

Letter

Division of Corporation Finance Washington, D. C. 20549 RE: Superior Uniform Group, Inc. Form 10-K for the Year Ended December 31, 2004 Commission File No. 1-5869-1

Dear Mr. Ohsiek:

I am in receipt of your comment letter dated May 3, 2005, addressed to Andrew D. Demott, Jr., Chief Financial Officer of Superior Uniform Group, Inc. (“Superior” or the “Company”). We will make the change you requested relative to the classification of cash flows associated with the Company’s prepaid pension costs. We will incorporate this change beginning with our 10-Q for the quarter ended March 31, 2005. As you requested, this response is being submitted in electronic form on EDGAR.

Please feel free to contact me at (727) 803-7135 should you have any additional questions.

Very truly yours,
SUPERIOR UNIFORM GROUP, INC.

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CORRESP
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Correspondence

 Andrew D. Demott, Jr.

 Sr. Vice President,
CFO

 May 3, 2005

 George F. Ohsiek, Jr.

 Division of Corporation Finance

 U. S. Securities and Exchange Commission

 450 Fifth Street, N.W.

 Washington, D. C. 20549

RE:
Superior Uniform Group, Inc.

 Form 10-K for the
Year Ended December 31, 2004

 Commission File No. 1-5869-1

 Dear Mr. Ohsiek:

 I am in receipt of your comment letter dated May 3, 2005, addressed to Andrew D. Demott, Jr., Chief Financial Officer of Superior Uniform Group, Inc.
(“Superior” or the “Company”). We will make the change you requested relative to the classification of cash flows associated with the Company’s prepaid pension costs. We will incorporate this change beginning with our 10-Q
for the quarter ended March 31, 2005. As you requested, this response is being submitted in electronic form on EDGAR.

 Please feel free to contact me at (727) 803-7135 should you have any additional questions.

 Very truly yours,

 SUPERIOR UNIFORM GROUP, INC.

 /s/ Andrew D. Demott, Jr.

Andrew D. Demott, Jr.

Sr. Vice President & CFO

 AD/jp

 10055 Seminole Blvd. ¨ Seminole, FL 33772-2539
¨ Phone (727) 803-7135 ¨ Fax (727) 803-2641

 Website:
www.superioruniformgroup.com ¨ e-mail: ademott@sug.biz

 An American Stock Exchange Listed Company

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