SEC Comment Letter for ASCENT INDUSTRIES CO. (ACNT) (CIK 0000095953) (ACNT) — Feb 23, 2018
ASCENT INDUSTRIES CO. (ACNT) (CIK 0000095953)
Date: Feb. 23, 2018 · CIK: 0000095953 · Accession: 0000000000-18-006002
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Mail Stop 4631 February 23, 2018 Via E -mail Mr. Dennis M. Loughran Senior Vice President and Chief Financial Officer Synalloy Corporation 4510 Cox Road, Suite 201 Richmond, VA 23060 RE: Synalloy Corporation Form 10 -K for the Year Ended December 31, 2016 Filed March 14, 2017 File No. 0 -19687 Dear Mr. Loughran: We have completed our review of your filing . We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence by the staff . Sincerely, /s/ John Cash John Cash Accounting Branch Chief Office of Manufacturing and Construction