SEC Comment Letter 0000000000-23-010662 to BROADWIND, INC. (BWEN) (CIK 0001120370) (BWEN)
BROADWIND, INC. (BWEN) (CIK 0001120370)
Date: Sept. 27, 2023 · CIK: 0001120370 · Accession: 0000000000-23-010662
AI Filing Summary & Sentiment
File numbers found in text: 333-274644
Letter
United States securities and exchange commission logo September 27, 2023 Thomas Ciccone Vice President & Chief Financial Officer Broadwind, Inc. 3240 South Central Avenue Cicero, Illinois 60804 Re:Broadwind, Inc. Registration Statement on Form S-3 Filed September 22, 2023 File No. 333-274644 Dear Thomas Ciccone: 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 Gregory Herbers at 202-551-8028 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Julie S. Hellmich
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United States securities and exchange commission logo
September 27, 2023
Thomas Ciccone
Vice President & Chief Financial Officer
Broadwind, Inc.
3240 South Central Avenue
Cicero, Illinois 60804
Re:Broadwind, Inc.
Registration Statement on Form S-3
Filed September 22, 2023
File No. 333-274644
Dear Thomas Ciccone:
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 Gregory Herbers at 202-551-8028 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Julie S. Hellmich