SEC Comment Letter for Workhorse Group Inc. (WKHS) (CIK 0001425287) (WKHS) — Sep 8, 2011
Workhorse Group Inc. (WKHS) (CIK 0001425287)
Date: Sept. 8, 2011 · CIK: 0001425287 · Accession: 0000000000-11-053845
AI Filing Summary & Sentiment
Reasoning
Letter
September 8, 2011 Via E-mail Paul V. Gonzales Chief Financial Officer AMP Holding Inc. 4540 Alpine Avenue Blue Ash, Ohio 45242 Re: AMP Holding Inc. Form 10-K for Fiscal Year Ended December 31, 2010 Filed March 31, 2011 File No. 0-53704
Dear Mr. Gonzales: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ David R. Humphrey
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September 8, 2011 Via E-mail Paul V. Gonzales Chief Financial Officer AMP Holding Inc. 4540 Alpine Avenue Blue Ash, Ohio 45242 Re: AMP Holding Inc. Form 10-K for Fiscal Year Ended December 31, 2010 Filed March 31, 2011 File No. 0-53704 Dear Mr. Gonzales: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ David R. Humphrey David R. Humphrey Accounting Branch Chief