SEC Company Response from ASCENT INDUSTRIES CO. (ACNT) (CIK 0000095953) (ACNT) — Jan 2, 2013
ASCENT INDUSTRIES CO. (ACNT) (CIK 0000095953)
Date: Jan. 2, 2013 · CIK: 0000095953 · Accession: 0001193125-13-001080
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-185064
Letter
Correspondence
SYNALLOY CORPORATION
775 Spartan Boulevard, Suite 102
Spartanburg, South Carolina 29304
January 2, 2013
BY EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-4561
Attention: Ms. Asia Timmons-Pierce
Re: Synalloy Corporation
Registration Statement on Form S-3
File No. 333-185064
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, Synalloy Corporation, a Delaware corporation (the “Company”), hereby requests acceleration of the effective date of its Registration Statement on Form S-3, as amended (File No. 333-185064), to 11:00 a.m., Eastern Time, on January 7, 2013, or as soon thereafter as practicable.
In addition, we hereby acknowledge that:
•
should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
•
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
•
the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Please call Scott Richter of LeClairRyan at (804) 343-4079 if you have any questions.
Very truly yours,
Synalloy Corporation
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CORRESP 1 filename1.htm Correspondence SYNALLOY CORPORATION 775 Spartan Boulevard, Suite 102 Spartanburg, South Carolina 29304 January 2, 2013 BY EDGAR Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549-4561 Attention: Ms. Asia Timmons-Pierce Re: Synalloy Corporation Registration Statement on Form S-3 File No. 333-185064 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, Synalloy Corporation, a Delaware corporation (the “Company”), hereby requests acceleration of the effective date of its Registration Statement on Form S-3, as amended (File No. 333-185064), to 11:00 a.m., Eastern Time, on January 7, 2013, or as soon thereafter as practicable. In addition, we hereby acknowledge that: • should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; • the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and • the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Please call Scott Richter of LeClairRyan at (804) 343-4079 if you have any questions. Very truly yours, Synalloy Corporation By: /s/ Craig C. Bram Craig C. Bram President and Chief Executive Officer cc: Scott H. Richter, Esq.