SEC Comment Letter for ALT5 Sigma Corp (ALTS) (CIK 0000862861) (AIFC) — Dec 14, 2016
ALT5 Sigma Corp (ALTS) (CIK 0000862861)
Date: Dec. 14, 2016 · CIK: 0000862861 · Accession: 0000000000-16-104761
AI Filing Summary & Sentiment
Reasoning
Letter
Mail Stop 3561 December 13, 2016 Tony Isaac Chief Executive Officer Appliance Recycling Centers of America, Inc. 175 Jackson Avenue North Suite 102 Minneapolis, Minnesota 55343 -4565
Re: Appliance Recycling Centers o f America, Inc. Preliminary Information Statement on Schedule 14A Filed November 1, 2016 File No. 000 -19621
Dear Mr. Isaac :
As of November 23, 2016 we have no further comments and have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of ac tion by the staff .
Sincerely,
/s/ Lisa M. Kohl for
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Mail Stop 3561
December 13, 2016
Tony Isaac
Chief Executive Officer
Appliance Recycling Centers of America, Inc.
175 Jackson Avenue North Suite 102
Minneapolis, Minnesota 55343 -4565
Re: Appliance Recycling Centers o f America, Inc.
Preliminary Information Statement on Schedule 14A
Filed November 1, 2016
File No. 000 -19621
Dear Mr. Isaac :
As of November 23, 2016 we have no further comments and have completed our review
of your filings. We remind you that the company and its management are responsible for the
accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or
absence of ac tion by the staff .
Sincerely,
/s/ Lisa M. Kohl for
Mara L. Ransom
Assistant Director
Office of Consumer Products