SEC Comment Letter for CPS TECHNOLOGIES (CPSH) — Jan 23, 2013
CPS TECHNOLOGIES CORP/DE/ (CPSH) (CIK 0000814676)
Date: Jan. 23, 2013 · CIK: 0000814676 · Accession: 0000000000-13-003783
AI Filing Summary & Sentiment
Letter
January 23 , 2013 Via E -mail Mr. Ralph M. Norwood Chief Financial Officer CPS Technologies Corporation 111 South Worcester Street Norton, MA 02766 -2102
Re: CPS Technologies Corporation Forms 10 -K Filed March 30, 2012 File No. 0 -16088
Dear Mr. Norwood:
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Terence O ’Brien
Show Raw Text
January 23 , 2013 Via E -mail Mr. Ralph M. Norwood Chief Financial Officer CPS Technologies Corporation 111 South Worcester Street Norton, MA 02766 -2102 Re: CPS Technologies Corporation Forms 10 -K Filed March 30, 2012 File No. 0 -16088 Dear Mr. Norwood: We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Terence O ’Brien Terence O’Brien Branch Chief