SEC Comment Letter for ASCENT INDUSTRIES CO. (ACNT) (CIK 0000095953) (ACNT) — Jan 28, 2016
ASCENT INDUSTRIES CO. (ACNT) (CIK 0000095953)
Date: Jan. 28, 2016 · CIK: 0000095953 · Accession: 0000000000-16-062872
AI Filing Summary & Sentiment
Reasoning
Letter
January 28, 2016 Mail Stop 4631 Via E -Mail Craig C. Bram President and Chief Executive Officer Synalloy Corporation 775 Spartan Blvd., Suite 102 P.O. Box 5627 Spartanburg, South Carolina 29304
Re: Synalloy Corporation Form 10 -K for Fiscal Year Ended January 3, 2015 Filed March 17, 2015 File No. 000 -19687 Form 10 -Q for Fiscal Quarter Ended April 4, 2015 Filed May 11, 2015 Form 10 -Q for Fiscal Quarter Ended July 4, 2015 Filed August 11, 2015 File No. 000 -19687 Form 10 -Q for Fiscal Quarter Ended October 3, 2015 Filed November 12, 2015 File No. 000 -19687
Dear Mr. Bram :
We have com pleted our review of your filing s. We remind you that our comments or changes to di sclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the di sclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Jay Ingram
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January 28, 2016 Mail Stop 4631 Via E -Mail Craig C. Bram President and Chief Executive Officer Synalloy Corporation 775 Spartan Blvd., Suite 102 P.O. Box 5627 Spartanburg, South Carolina 29304 Re: Synalloy Corporation Form 10 -K for Fiscal Year Ended January 3, 2015 Filed March 17, 2015 File No. 000 -19687 Form 10 -Q for Fiscal Quarter Ended April 4, 2015 Filed May 11, 2015 Form 10 -Q for Fiscal Quarter Ended July 4, 2015 Filed August 11, 2015 File No. 000 -19687 Form 10 -Q for Fiscal Quarter Ended October 3, 2015 Filed November 12, 2015 File No. 000 -19687 Dear Mr. Bram : We have com pleted our review of your filing s. We remind you that our comments or changes to di sclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the di sclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Jay Ingram Jay Ingram Legal Branch Chief Office of Manufacturing and Construction cc: Scott H. Richter LeClairRyan