SEC Comment Letter for TESSCO TECHNOLOGIES INC (CIK 0000927355) — Oct 28, 2020
TESSCO TECHNOLOGIES INC (CIK 0000927355)
Date: Oct. 28, 2020 · CIK: 0000927355 · Accession: 0000000000-20-010201
AI Filing Summary & Sentiment
File numbers found in text: 001-33938
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE October 28 , 2020 Eric R. Smith , Esq. Venable LLP 750 E. Pratt Street, Suite 900 Baltimore, MD 21202
Re: TESSCO Technologies Incorporated Definitive Additional Materials filed under cover of Schedule 14A Filed on October 19 , 2020 by Robert B. Barnhill, Jr. , et al. File No. 001-33938
Dear Mr. Smith ,
We have reviewed the above -captioned filing and have the following comment :
1. We note your response to our comment l etter dated October 21, 2020. While we agree that the support you provided establishes a reasonable basis for those statements as expressions of belief or opinion, we do not agree that the support provided is sufficient to support those statements as matters of fact . As such, i n future filings, to the extent you make similar statements to those highlighted in that comment letter, please recharacterize those statements as beliefs or opinions .
We remind you that the filing persons are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or abs ence of action by the staff.
Please direct any questions to me, at (202) 551 -8729, or, in my absence, to Daniel Duchovny, Special Counsel, at (202) 551 -3619.
Sincerely,
/s/ Valian A. Afshar
Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
October 28 , 2020
Eric R. Smith , Esq.
Venable LLP
750 E. Pratt Street, Suite 900
Baltimore, MD 21202
Re: TESSCO Technologies Incorporated
Definitive Additional Materials filed under cover of Schedule 14A
Filed on October 19 , 2020 by Robert B. Barnhill, Jr. , et al.
File No. 001-33938
Dear Mr. Smith ,
We have reviewed the above -captioned filing and have the following comment :
1. We note your response to our comment l etter dated October 21, 2020. While we agree that
the support you provided establishes a reasonable basis for those statements as expressions of
belief or opinion, we do not agree that the support provided is sufficient to support those
statements as matters of fact . As such, i n future filings, to the extent you make similar
statements to those highlighted in that comment letter, please recharacterize those statements
as beliefs or opinions .
We remind you that the filing persons are responsible for the accuracy and adequacy of
their disclosures, notwithstanding any review, comments, action or abs ence of action by the staff.
Please direct any questions to me, at (202) 551 -8729, or, in my absence, to Daniel
Duchovny, Special Counsel, at (202) 551 -3619.
Sincerely,
/s/ Valian A. Afshar
Valian A. Afshar
Special Counsel
Office of Mergers and Acquisitions
cc: Gabriel M. Steele , Esq.