SEC Comment Letter for ASCENT INDUSTRIES CO. (ACNT) (CIK 0000095953) (ACNT) — Aug 7, 2006

ASCENT INDUSTRIES CO. (ACNT) (CIK 0000095953)
Date: Aug. 7, 2006 · CIK: 0000095953 · Accession: 0000000000-06-037295

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

August 7, 2006

Author

John Cash

Form

UPLOAD

Company

ASCENT INDUSTRIES CO. (ACNT) (CIK 0000095953)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE Mail Stop 7010 August 7, 2006 Mr. Gregory M. Bowie Synalloy Corporation 2155 West Croft Circle Spartanburg, SC 29302

RE: Synalloy Corporation Form 10-K for the fiscal year ended December 31, 2005 Filed March 27, 2006 File #0-19687

Dear Mr. Bowie: We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time. If you have any further questions regard ing our review of your filings, please direct them to Tricia Armeli n, Staff Accountant, at (202) 551 -3747 or, in her absence, to the undersigned at (202) 551-3768. Sincerely,

John Cash A c c o u n t i n g B r a n c h C h i e f

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

       DIVISION OF
CORPORATION FINANCE

  Mail Stop 7010
August 7, 2006
  Mr. Gregory M. Bowie Synalloy Corporation 2155 West Croft Circle Spartanburg, SC 29302

 RE: Synalloy Corporation
Form 10-K for the fiscal year ended December 31, 2005
  Filed March 27, 2006
File #0-19687

   Dear Mr. Bowie:
We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time.
If you have any further questions regard ing our review of your filings, please
direct them to Tricia Armeli n, Staff Accountant, at (202) 551 -3747 or, in her absence, to
the undersigned at (202) 551-3768.
Sincerely,

        John Cash         A c c o u n t i n g  B r a n c h  C h i e f

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