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Correspondence 0000898432-24-000210 from AeroVironment Inc (AVAV) (CIK 0001368622) (AVAV)

AeroVironment Inc (AVAV) (CIK 0001368622)
Date: March 7, 2024 · CIK: 0001368622 · Accession: 0000898432-24-000210

AI Filing Summary & Sentiment

File numbers found in text: 001-33261

Referenced dates: February 26, 2024

Date
March 7, 2024
Author
Not clearly detected
Form
CORRESP
Company
AeroVironment Inc (AVAV) (CIK 0001368622)

Letter

Division of Corporation Finance Office of Manufacturing Securities and Exchange Commission Re: AeroVironment, Inc. Form 10-K for Fiscal Year Ended April 30, 2023 File No. 001-33261

Dear Ms. Singleton and Ms. Erlanger:

In your letter dated February 26, 2024 (the “Staff Comment Letter”), you requested that we respond to your comments regarding our Form 10-K for fiscal year ended April 30, 2023 within ten business days or advise you when we would provide a response.

As discussed with Ms. Singleton by telephone on March 6, 2024, this correspondence confirms our request for an extension of time to respond to the Staff Comment Letter so that we can devote appropriate time and resources to consider your comments and to complete our responses. We expect to provide our responses to the Staff Comment Letter on or before March 15, 2024. Thank you for your consideration. If you have any questions, please do not hesitate to contact me at (805) 520-8350.

Sincerely,
AEROVIRONMENT, INC.

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CORRESP
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              241 18th Street South, Suite 415, Arlington, VA 22202

              Telephone (805) 520-8350

              www.avinc.com ● NASDAQ: AVAV

    March 7, 2024

    Beverly Singleton, Claire Erlanger

    Division of Corporation Finance

    Office of Manufacturing

    Securities and Exchange Commission

    100 F Street, N.E.

    Washington, DC 20549

            Re:

              AeroVironment, Inc.

              Form 10-K for Fiscal Year Ended April 30, 2023

               File No. 001-33261

    Dear Ms. Singleton and Ms. Erlanger:

    In your letter dated February 26, 2024 (the “Staff Comment Letter”), you requested that we respond to your comments regarding our Form 10-K for fiscal
      year ended April 30, 2023 within ten business days or advise you when we would provide a response.

    As discussed with Ms. Singleton by telephone on March 6, 2024, this correspondence confirms our request for an extension of time to respond to the
      Staff Comment Letter so that we can devote appropriate time and resources to consider your comments and to complete our responses. We expect to provide our responses to the Staff Comment Letter on or before March 15, 2024. Thank you for your
      consideration. If you have any questions, please do not hesitate to contact me at (805) 520-8350.

    Sincerely,

    AEROVIRONMENT, INC.

     /s/ Kevin P. McDonnell

    Kevin P. McDonnell

     Senior Vice President and Chief Financial Officer