0000000000-20-000319.txt : 20200424 0000000000-20-000319.hdr.sgml : 20200424 20200114122051 ACCESSION NUMBER: 0000000000-20-000319 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20200114 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: IEH Corp CENTRAL INDEX KEY: 0000050292 STANDARD INDUSTRIAL CLASSIFICATION: ELECTRONIC CONNECTORS [3678] IRS NUMBER: 135549345 STATE OF INCORPORATION: NY FISCAL YEAR END: 0329 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 140 58TH ST BLDG B UNIT 8E CITY: BROOKLYN STATE: NY ZIP: 11220 BUSINESS PHONE: 7184924440 MAIL ADDRESS: STREET 1: 369 LEXINGTON AVE CITY: NEW YORK STATE: NY ZIP: 10017 FORMER COMPANY: FORMER CONFORMED NAME: IEH CORPORATION DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: INDUSTRIAL ELECTRONIC HARDWARE CORP DATE OF NAME CHANGE: 19890123 FORMER COMPANY: FORMER CONFORMED NAME: INDUSTRIAL HEAT TREATING CO INC DATE OF NAME CHANGE: 19670926 PUBLIC REFERENCE ACCESSION NUMBER: 0001174947-19-000885 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]4>7!E+UA/8FIE8W0O0V]L;W)3 M<&%C92]$979I8V5',Z%$;3 BU,"VEA6J % M6J %6J %6J %6J %6O ]*WOEK(,D*\X#9H:[]P]6<&19EAU+^GP>RR(B(B(B M(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B+_-A\?'^_O[V]O;Z^OKR\' MGI^?GP[$AY="%(AB43AV^=.M%A$1$1$1$9$?2,H4S\_/CX^/]_?WOP[<'=E- MR6+L]?OW[ZCAZ>GI]?5504-$1$1$1$1$+N;M[>WIZ>GAX6&_WS<"Q:]?O^[O M[^.KQW.(\K]__VZJBLJ1,EY>7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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end TEXT-EXTRACT 2 filename2.txt January 13, 2020 Robert Knoth Chief Financial Officer IEH Corporation 140 58th Street, Suite 8E Brooklyn, New York 11220 Re: IEH Corporation Form 10-K for the Fiscal Year Ended March 29, 2019 Filed July 12, 2019 File No. 000-05278 Dear Mr. Knoth: We have reviewed your filing and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Form 10-K for the Fiscal Year Ended March 29, 2019 Management's Report on Internal Control over Financial Reporting, page 23 1. Please include disclosure in your future filings of the COSO framework (e.g. 2013) used to evaluate the effectiveness of your internal control over financial reporting. Item 9A. Controls and Procedures Changes in Internal Control over Financial Reporting, page 24 2. Please refer to Item 308(C) of Regulation S-K and provide disclosure of whether or not any changes occurred during your last fiscal quarter, that materially affected or is reasonably likely to materially affect your internal control over financial reporting. It is unclear from your disclosure if the changes you mention were implemented in your last fiscal quarter or at other times. We note your disclosure indicates the Audit Committee Robert Knoth FirstName LastNameRobert Knoth IEH Corporation Comapany NameIEH Corporation January 13, 2020 Page 2 January 13, 2020 Page 2 FirstName LastName was formed on November 27, 2018, which appears to represent a change in your third fiscal quarter. Financial Statements Report of Independent Registered Public Accounting Firm , page 39 3. Please have your independent registered public accounting firm provide you with an audit opinion that provides audit coverage for the years ended March 29, 2019 and March 30, 2018. Please file an amendment to include the revised report along with updated certifications. Refer to Rule 8-02 of Regulation S-X for guidance. Balance Sheet, page 40 4. We note that you reflect $54,489 in other assets on your balance sheet for both fiscal years ended 2019 and 2018. Please explain to us what this asset represents and why the balance remains unchanged. Liabilities and Stockholders' Equity, page 41 5. We note $348,230 of "Customer advance payments" as of March 29, 2019 reflected on your balance sheet. Please explain to us the nature of the advance payments. As part of your response, please explain to us why the disclosure requirements under ASC 606-10- 50-8 are not applicable. Notes to Financial Statements Note 7 Income Taxes, page 50 6. You disclosed that your company accounts for deferred income tax assets or liabilities under ASC 740. Please address the following: Please revise to disclose the components of the net deferred tax liability or asset in accordance with paragraphs 2 through 5 of ASC 740-10-50. Please explain to us where on the balance sheet you recorded deferred tax assets and deferred tax liabilities. Please disclose a reconciliation using percentages or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates. Refer to ASC 740-10-50-12. Robert Knoth IEH Corporation January 13, 2020 Page 3 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. You may contact Andi Carpenter at 202-551-3645 or Kevin Stertzel at 202-551-3723 if you have questions regarding comments. FirstName LastNameRobert Knoth Sincerely, Comapany NameIEH Corporation Division of Corporation Finance January 13, 2020 Page 3 Office of Manufacturing FirstName LastName