SEC Comment Letter for TESSCO TECHNOLOGIES INC (CIK 0000927355) — Nov 6, 2020
TESSCO TECHNOLOGIES INC (CIK 0000927355)
Date: Nov. 6, 2020 · CIK: 0000927355 · Accession: 0000000000-20-010641
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 November 6, 2020 Via Email 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 November 6 , 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 s:
1. We note your statement on slide 24 describing certain actions by the Board as “clearly self - serving and not in the best interest of shareholders.” I n future filings, to the extent you describe those actions by the Board in the same way , please recharacter ize this statement as a belief or opinion .
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 que stions to me, at (202) 551 -8729, or, in my absence, to Daniel Duchovny, Special Counsel, at (202) 551 -3619.
Sincerely,
/s/ Valian A. Afshar
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
November 6, 2020
Via Email
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 November 6 , 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 s:
1. We note your statement on slide 24 describing certain actions by the Board as “clearly self -
serving and not in the best interest of shareholders.” I n future filings, to the extent you
describe those actions by the Board in the same way , please recharacter ize this statement as a
belief or opinion .
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 que stions 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.