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SEC Company Response from ASCENT INDUSTRIES CO. (ACNT) (CIK 0000095953) (ACNT) — Jan 29, 2016

ASCENT INDUSTRIES CO. (ACNT) (CIK 0000095953)
Date: Jan. 29, 2016 · CIK: 0000095953 · Accession: 0001193125-16-442850

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File numbers found in text: 333-204850

Date
January 29, 2016
Author
Synalloy Corporation
Form
CORRESP
Company
ASCENT INDUSTRIES CO. (ACNT) (CIK 0000095953)

Letter

Correspondence

SYNALLOY CORPORATION

775 Spartan Boulevard, Suite 102

Spartanburg, South Carolina 29304

January 29, 2016

BY EDGAR

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-4631

Attention: Mr. Jay Ingram

Re:

Synalloy Corporation

Registration Statement on Form S-3

File No. 333-204850

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. 333-204850), to 11:00 a.m., Eastern Time, on February 3, 2016, 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

Show Raw Text
CORRESP
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filename1.htm

Correspondence

 SYNALLOY CORPORATION

775 Spartan Boulevard, Suite 102

Spartanburg, South Carolina 29304

January 29, 2016

 BY EDGAR

 Securities and Exchange Commission

 100 F Street,
N.E.

 Washington, D.C. 20549-4631

 Attention: Mr. Jay
Ingram

Re:

Synalloy Corporation

Registration Statement on Form S-3

File No. 333-204850

 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. 333-204850), to 11:00 a.m., Eastern Time, on February 3, 2016, 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.