SEC Comment Letter for CPI AEROSTRUCTURES INC (CVU) (CIK 0000889348) (CVU) — Aug 20, 2015

CPI AEROSTRUCTURES INC (CVU) (CIK 0000889348)
Date: Aug. 20, 2015 · CIK: 0000889348 · Accession: 0000000000-15-042363

View on Edgar

AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

File numbers found in text: 001-11398

Date

August 20, 2015

Author

/s/ Melissa Raminpour

Form

UPLOAD

Company

CPI AEROSTRUCTURES INC (CVU) (CIK 0000889348)

Letter

Mail Stop 3561 August 20, 2015 Vincent Palazzolo Chief Financial Officer CPI Aerostructures, Inc. 91 Heartland Boulevard Edgewood, New York 11717

Re: CPI Aerostructures, Inc. Form 10-K for the Fiscal Year Ended December 31, 2014 Filed March 6, 2015 File No. 001-11398

Dear Mr. 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 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 of 1934 and all applicable rules require.

Sincerely,
/s/ Melissa Raminpour

Show Raw Text

Mail  Stop 3561
August 20, 2015

Vincent Palazzolo
Chief Financial  Officer
CPI Aerostructures, Inc.
91 Heartland Boulevard
Edgewood, New York  11717

Re: CPI Aerostructures, Inc.
 Form 10-K for the Fiscal Year Ended December 31, 2014
  Filed March 6, 2015
  File No. 001-11398

Dear  Mr. 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 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 of 1934 and all applicable rules require.

Sincerely,

 /s/ Melissa Raminpour

Melissa Raminpour
Branch Chief
Office of Transportation and Leisure

SecProbe.io