0001493152-21-000940.txt : 20210216 0001493152-21-000940.hdr.sgml : 20210216 20210113151412 ACCESSION NUMBER: 0001493152-21-000940 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210113 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Omega Flex, Inc. CENTRAL INDEX KEY: 0001317945 STANDARD INDUSTRIAL CLASSIFICATION: HEATING EQUIP, EXCEPT ELEC & WARM AIR & PLUMBING FIXTURES [3430] IRS NUMBER: 231948942 STATE OF INCORPORATION: PA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 451 CREAMERY WAY CITY: EXTON STATE: PA ZIP: 19341 BUSINESS PHONE: 610-524-7272 MAIL ADDRESS: STREET 1: 451 CREAMERY WAY CITY: EXTON STATE: PA ZIP: 19341 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)