SEC Comment Letter 0000000000-26-003379 to CPI AEROSTRUCTURES INC (CVU) (CIK 0000889348)
CPI AEROSTRUCTURES INC (CVU) (CIK 0000889348)
Date: April 3, 2026 · CIK: 0000889348 · Accession: 0000000000-26-003379
AI Filing Summary & Sentiment
File numbers found in text: 333-294801
Letter
April 3, 2026 Dorith Hakim Chief Executive Officer CPI AEROSTRUCTURES, INC. 405 Lexington Avenue, 44th Floor New York, New York 10174 Re:CPI AEROSTRUCTURES, INC. Registration Statement on Form S-3 Filed March 31, 2026 File No. 333-294801 Dear Dorith Hakim: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Jenny O'Shanick at 202-551-8005 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc:Paul Lucido
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April 3, 2026
Dorith Hakim
Chief Executive Officer
CPI AEROSTRUCTURES, INC.
405 Lexington Avenue, 44th Floor
New York, New York 10174
Re:CPI AEROSTRUCTURES, INC.
Registration Statement on Form S-3
Filed March 31, 2026
File No. 333-294801
Dear Dorith Hakim:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Jenny O'Shanick at 202-551-8005 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc:Paul Lucido