SEC Comment Letter for UNIVERSAL SAFETY PRODUCTS, INC. (UUU) (CIK 0000102109) (DCM) — Mar 2, 2011
UNIVERSAL SAFETY PRODUCTS, INC. (UUU) (CIK 0000102109)
Date: March 2, 2011 · CIK: 0000102109 · Accession: 0000000000-11-013276
AI Filing Summary & Sentiment
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March 2, 2011
Mr. James B. Huff , Chief Financial Officer
Universal Security Instruments, Inc. 11407 Cronhill Drive, Suite A Owings Mills, Maryland 21117
Re: Universal Security Instruments, Inc.
Form 10-K for the Fiscal Year Ended March 31, 2010
Filed June 26, 2010
File No. 1-31747
Dear Mr. Huff:
We have completed our review of your fili ngs and do not have any 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