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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

Date
December 18, 2017
Author
/s/ Melissa Raminpour
Form
UPLOAD
Company
CPI AEROSTRUCTURES INC (CVU) (CIK 0000889348)

Letter

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

Show Raw Text
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