SEC Comment Letter for CPS TECHNOLOGIES (CPSH) — Jan 2, 2013
CPS TECHNOLOGIES CORP/DE/ (CPSH) (CIK 0000814676)
Date: Jan. 2, 2013 · CIK: 0000814676 · Accession: 0000000000-13-000200
AI Filing Summary & Sentiment
Referenced dates: November 21, 2012
Letter
January 2, 2013 Via E -mail Mr. Ralph M. Norwood Chief Financial Officer CPS Tech nologies Corporation 111 South Worcester Street Norton, MA 02766 -2102
Re: CPS Tech nologies Corporation Form s 10-K Filed March 30 , 2012 File No. 0-16088
Dear Mr. Norwoo d:
We have reviewed your response dated December 14, 2012 and have the following comment . Please respond to this letter within ten business days by providing the requested information, or by advising us when you will provide the requested response. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing the information you pro vide in response to this comment , we may have additional comments.
Form 10 -K filed March 30, 2012
Management’s Discussion and Analysis
Income Taxes
1. We have read your response to comment 4 in our letter dated November 21, 2012. Please revise future filings to include herein the clarifying information contained in your response.
You may contact Jenn Do at (202) 551-3743 , Al Pavot at (202) 551 -3738, or me at (202) 551-3355 if you have questions regarding c omments on the financial statements and related matters. Sincerely,
/s/ Terence O ’Brien
Terence O’Brien Branch Chief
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January 2, 2013 Via E -mail Mr. Ralph M. Norwood Chief Financial Officer CPS Tech nologies Corporation 111 South Worcester Street Norton, MA 02766 -2102 Re: CPS Tech nologies Corporation Form s 10-K Filed March 30 , 2012 File No. 0-16088 Dear Mr. Norwoo d: We have reviewed your response dated December 14, 2012 and have the following comment . Please respond to this letter within ten business days by providing the requested information, or by advising us when you will provide the requested response. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing the information you pro vide in response to this comment , we may have additional comments. Form 10 -K filed March 30, 2012 Management’s Discussion and Analysis Income Taxes 1. We have read your response to comment 4 in our letter dated November 21, 2012. Please revise future filings to include herein the clarifying information contained in your response. You may contact Jenn Do at (202) 551-3743 , Al Pavot at (202) 551 -3738, or me at (202) 551-3355 if you have questions regarding c omments on the financial statements and related matters. Sincerely, /s/ Terence O ’Brien Terence O’Brien Branch Chief