SEC Comment Letter for CPI AEROSTRUCTURES INC (CVU) (CIK 0000889348) (CVU) — Sep 28, 2012
CPI AEROSTRUCTURES INC (CVU) (CIK 0000889348)
Date: Sept. 28, 2012 · CIK: 0000889348 · Accession: 0000000000-12-053696
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-11398
Letter
September 28, 2012 Via E -mail Vincent Palazzolo Chief Financial Officer CPI Aerostructures, Inc. 91 Heartland Blvd. Edgewood, NY 11717
Re: CPI Aerostructures, Inc. Form 10-K for Fiscal Year Ended December 31, 2011 Filed March 14, 2012 File No. 001-11398
Dear Palazzolo :
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 u rge 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/ Loan Lauren P. Ngu yen
Show Raw Text
September 28, 2012 Via E -mail Vincent Palazzolo Chief Financial Officer CPI Aerostructures, Inc. 91 Heartland Blvd. Edgewood, NY 11717 Re: CPI Aerostructures, Inc. Form 10-K for Fiscal Year Ended December 31, 2011 Filed March 14, 2012 File No. 001-11398 Dear Palazzolo : 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 u rge 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/ Loan Lauren P. Ngu yen Loan Lauren P. Ngu yen Special Counsel