SEC Comment Letter for UNIVERSAL SAFETY PRODUCTS, INC. (UUU) (CIK 0000102109) (DCM) — Feb 24, 2009
UNIVERSAL SAFETY PRODUCTS, INC. (UUU) (CIK 0000102109)
Date: Feb. 24, 2009 · CIK: 0000102109 · Accession: 0000000000-09-009756
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UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549
Mail Stop 6010
February 24, 2009
Via U.S. Mail
Mr. James B. Huff Chief Financial Officer Universal Security Instruments, Inc. 7-A Gwynns Mill Court Owings Mills, MD 21117 Re: Universal Security Instruments, Inc. Form 10-K for the fiscal year ended March 31, 2008 Filed July 8, 2008 File No. 1-31747 Dear Mr. Huff: We have completed our review of your Form 10-K and related filings and have no further comments at this time. S i n c e r e l y , Kevin L. Vaughn A c c o u n t i n g B r a n c h C h i e f
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UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 Mail Stop 6010 February 24, 2009 Via U.S. Mail Mr. James B. Huff Chief Financial Officer Universal Security Instruments, Inc. 7-A Gwynns Mill Court Owings Mills, MD 21117 Re: Universal Security Instruments, Inc. Form 10-K for the fiscal year ended March 31, 2008 Filed July 8, 2008 File No. 1-31747 Dear Mr. Huff: We have completed our review of your Form 10-K and related filings and have no further comments at this time. S i n c e r e l y , Kevin L. Vaughn A c c o u n t i n g B r a n c h C h i e f