-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, PHk61BosYukOvEkrM2qYXEMg8FjpdQjx/MztOE+WknH4u721PzuMWZ7FbA+iZ8tO Rg8YG6klLLznbGFNLPgCYA== 0001144204-10-060329.txt : 20110103 0001144204-10-060329.hdr.sgml : 20101231 20101115111539 ACCESSION NUMBER: 0001144204-10-060329 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20101115 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AEROFLEX INC CENTRAL INDEX KEY: 0000002601 STANDARD INDUSTRIAL CLASSIFICATION: SEMICONDUCTORS & RELATED DEVICES [3674] IRS NUMBER: 111974412 STATE OF INCORPORATION: DE FISCAL YEAR END: 0816 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 35 S SERVICE RD CITY: PLAINVIEW STATE: NY ZIP: 11803 BUSINESS PHONE: 5166946700 MAIL ADDRESS: STREET 1: 35 S SERVICE ROAD CITY: PLAINVIEW STATE: NY ZIP: 11803 FORMER COMPANY: FORMER CONFORMED NAME: ARX INC DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: AEROFLEX LABORATORIES INC DATE OF NAME CHANGE: 19851119 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Aeroflex Colorado Springs, Inc. CENTRAL INDEX KEY: 0001444446 IRS NUMBER: 840822182 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4350 CENTENNIAL BOULEVARD CITY: COLORADO SPRINGS STATE: CO ZIP: 80907 BUSINESS PHONE: (719)594-8000 MAIL ADDRESS: STREET 1: 4350 CENTENNIAL BOULEVARD CITY: COLORADO SPRINGS STATE: CO ZIP: 80907 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Aeroflex Plainview, Inc. CENTRAL INDEX KEY: 0001444447 IRS NUMBER: 112774706 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 35 SOUTH SERVICE ROAD STREET 2: PO BOX 6022 CITY: PLAINVIEW STATE: NY ZIP: 11803 BUSINESS PHONE: (516)694-6700 MAIL ADDRESS: STREET 1: 35 SOUTH SERVICE ROAD STREET 2: PO BOX 6022 CITY: PLAINVIEW STATE: NY ZIP: 11803 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Aeroflex High Speed Test Solutions, Inc. CENTRAL INDEX KEY: 0001444448 IRS NUMBER: 262570692 STATE OF INCORPORATION: OH FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 35 SOUTH SERVICE ROAD STREET 2: PO BOX 6022 CITY: PLAINVIEW STATE: NY ZIP: 11803 BUSINESS PHONE: (516)694-6700 MAIL ADDRESS: STREET 1: 35 SOUTH SERVICE ROAD STREET 2: PO BOX 6022 CITY: PLAINVIEW STATE: NY ZIP: 11803 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Aeroflex Bloomingdale, Inc. CENTRAL INDEX KEY: 0001444449 IRS NUMBER: 111735010 STATE OF INCORPORATION: NY FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 35 SOUTH SERVICE ROAD STREET 2: PO BOX 6022 CITY: PLAINVIEW STATE: NY ZIP: 11803 BUSINESS PHONE: (516)694-6700 MAIL ADDRESS: STREET 1: 35 SOUTH SERVICE ROAD STREET 2: PO BOX 6022 CITY: PLAINVIEW STATE: NY ZIP: 11803 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Aeroflex/Inmet, Inc. CENTRAL INDEX KEY: 0001444450 IRS NUMBER: 383178661 STATE OF INCORPORATION: MI FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 300 DINO DRIVE CITY: ANN ARBOR STATE: MI ZIP: 48103 BUSINESS PHONE: (734)426-5553 MAIL ADDRESS: STREET 1: 300 DINO DRIVE CITY: ANN ARBOR STATE: MI ZIP: 48103 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Aeroflex Microelectronic Solutions, Inc. CENTRAL INDEX KEY: 0001444451 IRS NUMBER: 942532962 STATE OF INCORPORATION: MI FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 310 DINO DRIVE CITY: ANN ARBOR STATE: MI ZIP: 48103 BUSINESS PHONE: (734)426-5553 MAIL ADDRESS: STREET 1: 310 DINO DRIVE CITY: ANN ARBOR STATE: MI ZIP: 48103 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Aeroflex/KDI, Inc. CENTRAL INDEX KEY: 0001444452 IRS NUMBER: 383283270 STATE OF INCORPORATION: MI FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 60 SOUTH JEFFERSON ROAD CITY: WHIPPANY STATE: NJ ZIP: 07981 BUSINESS PHONE: (973)887-5700 MAIL ADDRESS: STREET 1: 60 SOUTH JEFFERSON ROAD CITY: WHIPPANY STATE: NJ ZIP: 07981 FORMER COMPANY: FORMER CONFORMED NAME: Aeroflex/KDI, Inc. DATE OF NAME CHANGE: 20080904 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Aeroflex/Metelics, Inc. CENTRAL INDEX KEY: 0001444453 IRS NUMBER: 942532962 STATE OF INCORPORATION: CA FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 975 STEWART DRIVE CITY: SUNNYDALE STATE: CA ZIP: 94086 BUSINESS PHONE: (408)737-8181 MAIL ADDRESS: STREET 1: 975 STEWART DRIVE CITY: SUNNYDALE STATE: CA ZIP: 94086 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Aeroflex/Weinschel, Inc. CENTRAL INDEX KEY: 0001444454 IRS NUMBER: 383260794 STATE OF INCORPORATION: MI FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5305 SPECTRUM DRIVE CITY: FREDERICK STATE: MD ZIP: 21703 BUSINESS PHONE: (301)846-9222 MAIL ADDRESS: STREET 1: 5305 SPECTRUM DRIVE CITY: FREDERICK STATE: MD ZIP: 21703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Aeroflex Wichita, Inc. CENTRAL INDEX KEY: 0001444455 IRS NUMBER: 480777904 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10200 WEST YORK STREET CITY: WICHITA STATE: KS ZIP: 67215 BUSINESS PHONE: (316)522-4981 MAIL ADDRESS: STREET 1: 10200 WEST YORK STREET CITY: WICHITA STATE: KS ZIP: 67215 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Aeroflex RAD, Inc. CENTRAL INDEX KEY: 0001444456 IRS NUMBER: 113567221 STATE OF INCORPORATION: NY FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 35 SOUTH SERVICE ROAD CITY: PLAINVIEW STATE: NY ZIP: 11803 BUSINESS PHONE: (516)694-6700 MAIL ADDRESS: STREET 1: 35 SOUTH SERVICE ROAD CITY: PLAINVIEW STATE: NY ZIP: 11803 FORMER COMPANY: FORMER CONFORMED NAME: Aeroflex Properties Corp. DATE OF NAME CHANGE: 20080904 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AIF Corp. CENTRAL INDEX KEY: 0001444457 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 35 SOUTH SERVICE ROAD CITY: PLAINVIEW STATE: NY ZIP: 11803 BUSINESS PHONE: (516)694-6700 MAIL ADDRESS: STREET 1: 35 SOUTH SERVICE ROAD CITY: PLAINVIEW STATE: NY ZIP: 11803 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Comar Products, Inc. CENTRAL INDEX KEY: 0001444458 IRS NUMBER: 221428789 STATE OF INCORPORATION: NJ FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 35 SOUTH SERVICE ROAD CITY: PLAINVIEW STATE: NY ZIP: 11803 BUSINESS PHONE: (516)694-6700 MAIL ADDRESS: STREET 1: 35 SOUTH SERVICE ROAD CITY: PLAINVIEW STATE: NY ZIP: 11803 FILER: COMPANY DATA: COMPANY CONFORMED NAME: IFR Finance, Inc. CENTRAL INDEX KEY: 0001444459 IRS NUMBER: 481197644 STATE OF INCORPORATION: KS FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10200 WEST YORK STREET CITY: WICHITA STATE: KS ZIP: 67215 BUSINESS PHONE: (316)522-4981 MAIL ADDRESS: STREET 1: 10200 WEST YORK STREET CITY: WICHITA STATE: KS ZIP: 67215 FILER: COMPANY DATA: COMPANY CONFORMED NAME: IFR Systems, Inc. CENTRAL INDEX KEY: 0001444460 IRS NUMBER: 481197645 STATE OF INCORPORATION: KS FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10200 WEST YORK STREET CITY: WICHITA STATE: KS ZIP: 67215 BUSINESS PHONE: (316)522-4981 MAIL ADDRESS: STREET 1: 10200 WEST YORK STREET CITY: WICHITA STATE: KS ZIP: 67215 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MCE Asia, Inc. CENTRAL INDEX KEY: 0001444461 IRS NUMBER: 383601102 STATE OF INCORPORATION: MI FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 310 DINO DRIVE CITY: ANN ARBOR STATE: MI ZIP: 48103 BUSINESS PHONE: (734)426-1230 MAIL ADDRESS: STREET 1: 310 DINO DRIVE CITY: ANN ARBOR STATE: MI ZIP: 48103 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Micro-Metrics, Inc. CENTRAL INDEX KEY: 0001444462 IRS NUMBER: 020404118 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 136 HARVEY ROAD CITY: LONDONDERRY STATE: NH ZIP: 03053 BUSINESS PHONE: (603)641-3800 MAIL ADDRESS: STREET 1: 136 HARVEY ROAD CITY: LONDONDERRY STATE: NH ZIP: 03053 FILER: COMPANY DATA: COMPANY CONFORMED NAME: VI Technology Inc. CENTRAL INDEX KEY: 0001472141 IRS NUMBER: 742604744 STATE OF INCORPORATION: TX FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3700 W. PARMER LANE CITY: AUSTIN STATE: TX ZIP: 78727 BUSINESS PHONE: 512-327-4400 MAIL ADDRESS: STREET 1: 3700 W. PARMER LANE CITY: AUSTIN STATE: TX ZIP: 78727 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Aeroflex Acquisition Three, Inc. CENTRAL INDEX KEY: 0001502874 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 35 SOUTH SERVICE ROAD CITY: PLAINVIEW STATE: NY ZIP: 11803 BUSINESS PHONE: 516-694-6700 MAIL ADDRESS: STREET 1: 35 SOUTH SERVICE ROAD CITY: PLAINVIEW STATE: NY ZIP: 11803 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Aeroflex Acquisition Two, Inc. CENTRAL INDEX KEY: 0001502875 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 35 SOUTH SERVICE ROAD CITY: PLAINVIEW STATE: NY ZIP: 11803 BUSINESS PHONE: 516-694-6700 MAIL ADDRESS: STREET 1: 35 SOUTH SERVICE ROAD CITY: PLAINVIEW STATE: NY ZIP: 11803 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Aeroflex Acquisition One, Inc. CENTRAL INDEX KEY: 0001502876 IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 35 SOUTH SERVICE ROAD CITY: PLAINVIEW STATE: NY ZIP: 11803 BUSINESS PHONE: 516-694-6700 MAIL ADDRESS: STREET 1: 35 SOUTH SERVICE ROAD CITY: PLAINVIEW STATE: NY ZIP: 11803 CORRESP 1 filename1.htm
Aeroflex Incorporated
35 South Service Road
P.O. Box 6022
Plainview, New York 11803
 
 
November 15, 2010
 
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C.  20549
Attn:  Russell Mancuso, Branch Chief
 
 
Re:
Aeroflex Incorporated and co-registrants
Registration Statement on Form S-1
Filed October 7, 2010
File No. 333-169799
Request for Acceleration of Effectiveness
 
Dear Mr. Mancuso:

Pursuant to Rule 461(a) promulgated under the Securities Act of 1933, as amended, Aeroflex Incorporated (“Aeroflex”) and each of the undersigned co-registrant subsidiaries (collectively with Aeroflex, the “Company”) respectfully request that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the Company’s referenced Registration Statement on Form S-1 (the “Registration Statement”) to Monday, November 15, 2010, at 4:00 p.m., New York City time, or as soon as practicable thereafter.  The Company hereby acknowledges that:

 
·
should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 
·
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 
·
the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 
 
 

The Company would appreciate telephone notice of effectiveness of the Registration Statement to the Company’s counsel, Gary T. Moomjian, Esq. at (516) 937-5900.
 
 
Very truly yours,
       
 
Aeroflex Incorporated
       
 
By:  
/s/ Charles Badlato
  
 
Name:
Charles Badlato
 
Title:
Vice President – Treasurer
       
 
Aeroflex Colorado Springs, Inc.
 
Aeroflex High Speed Test Solutions, Inc.
 
Aeroflex/Inmet, Inc.
 
Aeroflex/KDI, Inc.
 
Aeroflex/Metelics, Inc.
 
Aeroflex Microelectronic Solutions, Inc.
 
Aeroflex Plainview, Inc.
 
Aeroflex/Weinschel, Inc.
 
Aeroflex Wichita, Inc.
 
Aeroflex Bloomingdale, Inc.
 
Aeroflex RAD, Inc.
 
AIF Corp.
 
Comar Products Inc.
 
IFR Finance, Inc.
 
IFR Systems, Inc.
 
MCE Asia, Inc.
 
Micro-Metrics, Inc.
 
VI Technology Inc.
 
Aeroflex Acquisition One, Inc.
 
Aeroflex Acquisition Two, Inc.
 
Aeroflex Acquisition Three, Inc.
       
       
 
By:  
/s/ Charles Badlato
  
 
Name:
Charles Badlato
 
Title:
Assistant Secretary
 
cc:  Allicia Lam

 
 
 
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