SEC Comment Letter for ALT5 Sigma Corp (ALTS) (CIK 0000862861) (AIFC) — Feb 20, 2014
ALT5 Sigma Corp (ALTS) (CIK 0000862861)
Date: Feb. 20, 2014 · CIK: 0000862861 · Accession: 0000000000-14-008709
AI Filing Summary & Sentiment
Reasoning
Letter
February 20, 2014 Via Email Edward R. Cameron President and Chief Executive Officer Appliance Recycling Centers of America, Inc. 7400 Excelsior Boulevard Minneapolis, Minnesota 55426 -4517
Re: Appliance Recycling Centers of America, Inc. Form 10-K for Fiscal Year Ended December 29, 2012 Filed March 22, 2013 File No. 0 -19621
Dear Mr. Cameron :
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 o r 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 o f 1934 and all applicable rules require.
Sincerely,
/s/ James Allegretto
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February 20, 2014 Via Email Edward R. Cameron President and Chief Executive Officer Appliance Recycling Centers of America, Inc. 7400 Excelsior Boulevard Minneapolis, Minnesota 55426 -4517 Re: Appliance Recycling Centers of America, Inc. Form 10-K for Fiscal Year Ended December 29, 2012 Filed March 22, 2013 File No. 0 -19621 Dear Mr. Cameron : 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 o r 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 o f 1934 and all applicable rules require. Sincerely, /s/ James Allegretto James Allegretto Senior Assistant Chief Accountant