SEC Comment Letter for TRIO-TECH INTERNATIONAL (TRT) — Mar 5, 2009

TRIO-TECH INTERNATIONAL
Date: March 5, 2009 · CIK: 0000732026 · Accession: 0000000000-09-011538

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AI Filing Summary & Sentiment

Date

March 5, 2009

Author

Not clearly detected

Form

UPLOAD

Company

TRIO-TECH INTERNATIONAL

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 3030 March 5, 2009 Victor H. M. Ting Chief Financial Officer and Vice President Trio-Tech International 16139 Wyandotte Street Van Nuys, California 91406 Re: Trio-Tech International Form 10-K for fiscal year ended June 30, 2008 File No. 1-14523

Dear Mr. Ting: We have completed our review of your Form 10-K and related filings and have no further comments at this time. Sincerely,

Kevin L. Vaughn Accounting Branch Chief

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

    Mail Stop 3030
March 5, 2009

 Victor H. M. Ting Chief Financial Officer and Vice President  Trio-Tech International  16139 Wyandotte Street Van Nuys, California 91406
 Re:  Trio-Tech International
   Form 10-K for fiscal year ended June 30, 2008
  File No. 1-14523

Dear Mr. Ting:   We have completed our review of your Form 10-K and related filings and have no
further comments at this time.
Sincerely,

Kevin L. Vaughn Accounting Branch Chief

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