SEC Company Response from CPS TECHNOLOGIES (CPSH) — Jan 10, 2013
CPS TECHNOLOGIES CORP/DE/ (CPSH) (CIK 0000814676)
Date: Jan. 10, 2013 · CIK: 0000814676 · Accession: 0000814676-13-000002
AI Filing Summary & Sentiment
Referenced dates: November 21, 2012, November 21, 2012, November 21, 2012
Letter
Division of Corporate Finance Forms 10-K Filed March 30, 2012 File No. 0-16088
Re: CPS Technologies Corporation
Dear Mr. O’Brien:
This is in response to your letter to me dated January 2, 2013 in which you offered a comment on our response dated December 14, 2012 to your letter dated November 21, 2012.
Form 10-K filed March 30,
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.
We acknowledge your comment and will modify future filings beginning with our
Form 10-K for the year ended December 29, 2012 to include clarifying information
contained in our response to comment 4 contained in your letter dated November 21,
2012.
In addition we acknowledge that:
· the company is responsible for the adequacy and accuracy of the disclosure in the
filing;
· staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to 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.
Sincerely,
/s/Ralph M Norwood
Show Raw Text
CORRESP 1 filename1.htm January 10, 2013 Mr. Terrance O’Brien Branch Chief U.S. Securities and Exchange Commission Division of Corporate Finance 100 F Street N.E. Washington, D.C. 02549 Re: CPS Technologies Corporation Forms 10-K Filed March 30, 2012 File No. 0-16088 Dear Mr. O’Brien: This is in response to your letter to me dated January 2, 2013 in which you offered a comment on our response dated December 14, 2012 to your letter dated November 21, 2012. 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. We acknowledge your comment and will modify future filings beginning with our Form 10-K for the year ended December 29, 2012 to include clarifying information contained in our response to comment 4 contained in your letter dated November 21, 2012. In addition we acknowledge that: · the company is responsible for the adequacy and accuracy of the disclosure in the filing; · staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to 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. Sincerely, /s/Ralph M Norwood Ralph M. Norwood Chief Financial Officer