SEC Comment Letter for ATRION CORP (CIK 0000701288) — Aug 11, 2020
ATRION CORP (CIK 0000701288)
Date: Aug. 11, 2020 · CIK: 0000701288 · Accession: 0000000000-20-007308
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File numbers found in text: 001-32982
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United States securities and exchange commission logo
August 11, 2020
Jeffery Strickland
Chief Financial Officer
Atrion Corporation
One Allentown Parkway
Allen, TX 75002
Re:Atrion Corporation
Form 10-K for the Fiscal Year Ended December 31, 2019
Filed March 2, 2020
Form 10-K for the Fiscal Year Ended December 31, 2018
Filed February 26, 2019
File No. 001-32982
Dear Mr. Strickland:
We have completed our review of your filings. 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
Office of Life Sciences
cc: B. G. Minisman, Jr., Esq.