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SEC Company Response from SUPERIOR GROUP OF COMPANIES, INC. (SGC) (CIK 0000095574) (SGC) — Jan 7, 2011

SUPERIOR GROUP OF COMPANIES, INC. (SGC) (CIK 0000095574)
Date: Jan. 7, 2011 · CIK: 0000095574 · Accession: 0001193125-11-003247

AI Filing Summary & Sentiment

File numbers found in text: 001-05869

Referenced dates: January 6, 2011

Date
January 7, 2011
Author
Not clearly detected
Form
CORRESP
Company
SUPERIOR GROUP OF COMPANIES, INC. (SGC) (CIK 0000095574)

Letter

Division of Corporation Finance 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. Reynolds:

I am in receipt of your comment letter dated January 6, 2011, addressed to Michael Benstock Chief Executive Officer of Superior Uniform Group, Inc. (“Superior” or the “Company”) in which you requested that we file Exhibits 4.1, 4.2, 4.3 and 4.4 in their entirety with our next periodic report.

We will file these Exhibits in their entirety in our 10-K for the year ended December 31, 2010. 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.

Show Raw Text
CORRESP
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filename1.htm

Correspondence

 Andrew D. Demott, Jr.

Executive Vice President, CFO

 January 7, 2011

 John Reynolds

 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 Fiscal Year Ended December 31, 2009

Filed February 26, 2010

File No. 001-05869

 Dear Mr. Reynolds:

 I am in receipt of your comment letter dated January 6, 2011, addressed to Michael Benstock Chief Executive Officer of Superior Uniform
Group, Inc. (“Superior” or the “Company”) in which you requested that we file Exhibits 4.1, 4.2, 4.3 and 4.4 in their entirety with our next periodic report.

 We will file these Exhibits in their entirety in our 10-K for the year ended December 31, 2010. 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.

 Executive Vice President & CFO

 AD/jp

 10055 Seminole Blvd. Seminole, FL 33772

Direct: 727-803-7135 Fax: 727-803-2641 ademott@superioruniformgroup.com

A NASDAQ Listed Company: SGC