SEC Comment Letter for Omega Flex, Inc. (OFLX) (CIK 0001317945) (OFLX) — Jan 12, 2021
Omega Flex, Inc. (OFLX) (CIK 0001317945)
Date: Jan. 12, 2021 · CIK: 0001317945 · Accession: 0000000000-21-000365
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File numbers found in text: 333-251989
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United States securities and exchange commission logo
January 12, 2021
Timothy Scanlon
General Counsel
Omega Flex, Inc.
451 Creamery Way
Exton, PA 19341
Re:Omega Flex, Inc.
Registration Statement on Form S-3
Filed January 8, 2021
File No. 333-251989
Dear Mr. Scanlon:
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 Geoff Kruczek at (202) 551-3641 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: David Huntington