SEC Comment Letter for ASCENT INDUSTRIES CO. (ACNT) (CIK 0000095953) (ACNT) — Aug 27, 2009

ASCENT INDUSTRIES CO. (ACNT) (CIK 0000095953)
Date: Aug. 27, 2009 · CIK: 0000095953 · Accession: 0000000000-09-047039

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

August 27, 2009

Author

John Cash

Form

UPLOAD

Company

ASCENT INDUSTRIES CO. (ACNT) (CIK 0000095953)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4631 DIVISION OF CORPORATION FINANCE Mail Stop 4631 August 27, 2009 Mr. Gregory M. Bowie Synalloy Corporation 2144 West Croft Circle Spartanburg, South Carolina 29302 RE: Synalloy Corporation Form 10-K for the fiscal year ended January 3, 2009 Filed March 17, 2009 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 questions regarding co mments on the financial statements and related matters, please direct them to Tric ia Armelin, Staff Account ant, at (202) 551-3747 or, in her absence, to the undersigned at (202) 551-3768. Please contact Dorine Miller, Financial Analyst, at (202) 551-3711 or, in her absence, Brigitte Lippmann, Staff Attorney, at (202) 551-3713 with any other questions.

S i n c e r e l y , 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. 20549-4631

       DIVISION OF
CORPORATION FINANCE

  Mail Stop 4631
August 27, 2009
  Mr. Gregory M. Bowie Synalloy Corporation 2144 West Croft Circle Spartanburg, South Carolina 29302
 RE: Synalloy Corporation
Form 10-K for the fiscal year ended January 3, 2009
  Filed March 17, 2009
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 questions regarding co mments on the financial statements and
related matters, please direct them to Tric ia Armelin, Staff Account ant, at (202) 551-3747
or, in her absence, to the undersigned at (202) 551-3768.  Please contact Dorine Miller,
Financial Analyst, at (202) 551-3711 or, in her absence, Brigitte Lippmann, Staff
Attorney, at (202) 551-3713 with any other questions.

         S i n c e r e l y ,             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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