0000310056-17-000038.txt : 20171017 0000310056-17-000038.hdr.sgml : 20171017 20170914165035 ACCESSION NUMBER: 0000310056-17-000038 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20170914 FILER: COMPANY DATA: COMPANY CONFORMED NAME: VICON INDUSTRIES INC /NY/ CENTRAL INDEX KEY: 0000310056 STANDARD INDUSTRIAL CLASSIFICATION: COMMUNICATIONS EQUIPMENT, NEC [3669] IRS NUMBER: 112160665 STATE OF INCORPORATION: NY FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 135 FELL COURT CITY: HAUPPAUGE STATE: NY ZIP: 11788 BUSINESS PHONE: 6319522288 MAIL ADDRESS: STREET 1: 135 FELL COURT CITY: HAUPPAUGE STATE: NY ZIP: 11788 CORRESP 1 filename1.htm Document


Vicon Industries, Inc.
135 Fell Court
Hauppauge, New York 11788
(631) 952-2288

September 14, 2017
Via Edgar
Mr. Larry Spirgel
Assistant Director
AD Office 11 - Telecommunications
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Mail Stop 3720
Washington, D.C. 20549

Re:
Vicon Industries, Inc. Registration Statement on Form S-1 File No. 333-219767


Dear Mr. Spirgel:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Vicon Industries, Inc. hereby requests acceleration of the effective date of the above-referenced Registration Statement to 4:00 p.m. on September 18, 2017, or as soon thereafter as practicable. Please contact Alison Newman of Fox Rothschild LLP, counsel to the Company, at (212) 878-7997, as soon as the registration statement has been declared effective, or if you have any other questions or concerns regarding this matter.

Sincerely,
/s/ John M. Badke        
John M. Badke
Chief Executive Officer