SEC Comment Letter 0000000000-23-008952 to ARGAN INC (AGX) (CIK 0000100591) (AGX)
ARGAN INC (AGX) (CIK 0000100591)
Date: Aug. 16, 2023 · CIK: 0000100591 · Accession: 0000000000-23-008952
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File numbers found in text: 001-31756
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United States securities and exchange commission logo
August 16, 2023
David H. Watson
Chief Executive Officer
Argan, Inc.
One Church Street
Suite 201
Rockville, MD 20850
Re:Argan, Inc.
Definitive Proxy Statement on Schedule 14A
Filed May 1, 2023
File No. 001-31756
Dear David H. Watson:
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 their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Disclosure Review Program