SEC Company Response from Omega Flex, Inc. (OFLX) (CIK 0001317945) (OFLX) — Jan 13, 2021

Omega Flex, Inc. (OFLX) (CIK 0001317945)
Date: Jan. 13, 2021 · CIK: 0001317945 · Accession: 0001493152-21-000940

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AI Filing Summary & Sentiment

File numbers found in text: 333-251989

Date

Jan. 13, 2021

Author

OMEGA

Form

CORRESP

Company

Omega Flex, Inc. (OFLX) (CIK 0001317945)

Letter

OMEGA FLEX, INC.

Creamery Way,

Exton, Pennsylvania, 19341

January 13, 2021

VIA EDGAR

Division of Corporation Finance

Securities and Exchange Commission

F Street, N.E.

Washington, D.C. 20549

Omega Flex, Inc.

Registration Statement on

Form S-3 (File No. 333-251989)

Ladies and Gentlemen:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, we hereby request that the effective date of the above-captioned Registration Statement on Form S-3 (the “S-3”) of Omega Flex, Inc. (the “Company”) be accelerated to January 15, 2020 at 4:00 p.m. E.S.T. or as soon thereafter as may be practicable.

We understand that the Staff will consider this request as confirmation by the Company of its awareness of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement. If you have any questions regarding the foregoing, please contact David S. Huntington of Paul, Weiss, Rifkind, Wharton & Garrison LLP at (212) 373-3124.

*****

Very
truly yours,
OMEGA
FLEX, INC.

Show Raw Text

CORRESP
1
filename1.htm

OMEGA
FLEX, INC.

451
Creamery Way,

Exton,
Pennsylvania, 19341

January
13, 2021

VIA
EDGAR

Division
of Corporation Finance

Securities
and Exchange Commission

100
F Street, N.E.

Washington,
D.C. 20549

Omega
Flex, Inc.

Registration
Statement on

Form
S-3 (File No. 333-251989)

Ladies
and Gentlemen:

Pursuant
to Rule 461 of the Securities Act of 1933, as amended, we hereby request that the effective date of the above-captioned Registration
Statement on Form S-3 (the “S-3”) of Omega Flex, Inc. (the “Company”) be accelerated to January 15, 2020
at 4:00 p.m. E.S.T. or as soon thereafter as may be practicable.

We
understand that the Staff will consider this request as confirmation by the Company of its awareness of its responsibilities under
the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement. If you have
any questions regarding the foregoing, please contact David S. Huntington of Paul, Weiss, Rifkind, Wharton & Garrison LLP
at (212) 373-3124.

*****

    Very
    truly yours,

    OMEGA
    FLEX, INC.

    By:
    /s/
    Paul J. Kane

    Name:
    Paul
    J. Kane

    Title:
    Vice
President – Finance (Chief Financial Officer)

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