SEC Comment Letter for CPI AEROSTRUCTURES INC (CVU) (CIK 0000889348) (CVU) — Dec 18, 2017
CPI AEROSTRUCTURES INC (CVU) (CIK 0000889348)
Date: Dec. 18, 2017 · CIK: 0000889348 · Accession: 0000000000-17-043985
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File numbers found in text: 001-11398
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Mails top 3561 December 18, 2017 Vincent Palazzolo Chief Financial Officer CPI Aerostructures, Inc. 91 Heartland Blvd Edgewood, NY 11717 Re: CPI Aerostructures, Inc. Form 10 -K for the Year Ended December 31, 2016 Filed March 8, 2017 File No. 001-11398 Dear Mr. Palazzolo : We have completed our review of your filing . 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 action by the staff . Sincerely, /s/ Melissa Raminpour Melissa Raminpour Branch Chief Office of Transportation and Leisure