TEXT-EXTRACT 2 filename2.txt February 20, 2019 Howard Curd Chief Executive Officer Uniroyal Global Engineered Products, Inc. 1800 2nd Street Suite 970 Sarasota, Florida 34236 Re: UNIROYAL GLOBAL ENGINEERED PRODUCTS, INC. Form 10-K Filed March 19, 2018 Definitive Proxy Statement on Schedule 14A Filed April 27, 2018 File No. 000-50081 Dear Mr. Curd: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Consumer Products