Correspondence 0001437749-23-027924 from BROADWIND, INC. (BWEN) (CIK 0001120370) (BWEN)
BROADWIND, INC. (BWEN) (CIK 0001120370)
Date: Oct. 10, 2023 · CIK: 0001120370 · Accession: 0001437749-23-027924
AI Filing Summary & Sentiment
File numbers found in text: 333-274644
Letter
bwen20231009_corresp.htm
Broadwind, Inc.
3240 South Central Avenue
Cicero, Illinois 60804
October 10, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
Attn: Gregory Herbers
Re:
Broadwind, Inc.
Registration Statement on Form S-3
File No. 333-274644
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), Broadwind, Inc. (the “Company”) hereby respectfully requests acceleration of effectiveness of the above-referenced Registration Statement to 9:00 a.m., Eastern Time, on October 12, 2023, or as soon thereafter as is practicable.
The Company hereby acknowledges the following:
•should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
• the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
• the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Thank you for your assistance. Please contact our counsel, Michele Kloeppel of Thompson Coburn LLP at 314.552.6170, should you have any questions regarding the foregoing.
Sincerely,
BROADWIND, INC.
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CORRESP 1 filename1.htm bwen20231009_corresp.htm Broadwind, Inc. 3240 South Central Avenue Cicero, Illinois 60804 October 10, 2023 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street N.E. Washington, D.C. 20549 Attn: Gregory Herbers Re: Broadwind, Inc. Registration Statement on Form S-3 File No. 333-274644 Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), Broadwind, Inc. (the “Company”) hereby respectfully requests acceleration of effectiveness of the above-referenced Registration Statement to 9:00 a.m., Eastern Time, on October 12, 2023, or as soon thereafter as is practicable. The Company hereby acknowledges the following: •should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; • the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and • the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Thank you for your assistance. Please contact our counsel, Michele Kloeppel of Thompson Coburn LLP at 314.552.6170, should you have any questions regarding the foregoing. Sincerely, BROADWIND, INC. By: /s/ Thomas A. Ciccone Name: Thomas A. Ciccone Title: Vice President and Chief Financial Officer