SEC Comment Letter 0000000000-24-013875 to AIR INDUSTRIES GROUP (AIRI) (CIK 0001009891) (AIRI)
AIR INDUSTRIES GROUP (AIRI) (CIK 0001009891)
Date: Dec. 17, 2024 · CIK: 0001009891 · Accession: 0000000000-24-013875
AI Filing Summary & Sentiment
File numbers found in text: 333-283808
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December 17, 2024
Luciano Melluzzo
President and Chief Executive Officer
Air Industries Group
1460 Fifth Avenue
Bay Shore, NY 11706
Re:Air Industries Group
Registration Statement on Form S-3
Filed December 13, 2024
File No. 333-283808
Dear Luciano Melluzzo:
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 Patrick Fullem at 202-551-8337 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc:Vincent J. McGill, Esq.