SEC Comment Letter 0000000000-23-001516 to ENGLOBAL CORP (ENG) (CIK 0000933738)
ENGLOBAL CORP (ENG) (CIK 0000933738)
Date: Feb. 14, 2023 · CIK: 0000933738 · Accession: 0000000000-23-001516
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File numbers found in text: 333-269721
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United States securities and exchange commission logo
February 14, 2023
Darren Spriggs
Chief Financial Officer
ENGLOBAL CORP
11740 Katy Fwy – Energy Tower III
11th floor
Houston, TX 770079
Re:ENGLOBAL CORP
Registration Statement on Form S-3
Filed February 13, 2023
File No. 333-269721
Dear Darren Spriggs:
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 Nicholas Nalbantian at 202-551-7470 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: James Cowen