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SEC Comment Letter for AURA SYSTEMS INC (AUSI) (CIK 0000826253) (AUSI) — Mar 24, 2020

AURA SYSTEMS INC (AUSI) (CIK 0000826253)
Date: March 24, 2020 · CIK: 0000826253 · Accession: 0000000000-20-002543

AI Filing Summary & Sentiment

File numbers found in text: 000-17249

Date
March 24, 2020
Author
Not clearly detected
Form
UPLOAD
Company
AURA SYSTEMS INC (AUSI) (CIK 0000826253)

Letter

March 24, 2020 Cipora Lavut President, Board Chair Aura Systems, Inc. 10541 Ashdale St. Stanton, California 90680 Re:Aura Systems, Inc. Amendment No. 2 to Form 10-K for the Fiscal Year Ended February 28, 2019 Filed October 24, 2019 File No. 000-17249 Dear Ms. Lavut: 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 Manufacturing

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March 24, 2020
Cipora Lavut
President, Board Chair
Aura Systems, Inc.
10541 Ashdale St.
Stanton, California 90680
Re:Aura Systems, Inc.
Amendment No. 2 to Form 10-K for the Fiscal Year Ended February 28, 2019
Filed October 24, 2019
File No. 000-17249
Dear Ms. Lavut:
            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 Manufacturing