0000000000-20-001760.txt : 20200424
0000000000-20-001760.hdr.sgml : 20200424
20200227084333
ACCESSION NUMBER: 0000000000-20-001760
CONFORMED SUBMISSION TYPE: UPLOAD
PUBLIC DOCUMENT COUNT: 2
FILED AS OF DATE: 20200227
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
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end
TEXT-EXTRACT
2
filename2.txt
February 27, 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
Response dated February 10, 2020
Form 10-Q for the Quarterly Period Ended December 31, 2019
File No. 000-05278
Dear Mr. Knoth:
We have reviewed your February 10, 2020 response to our comment letter
and
subsequent filings, 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. Unless we note otherwise, our references to prior comments are to
comments in our
January 13, 2020 letter.
Form 10-K for the Fiscal Year Ended March 29, 2019
Management's Report on Internal Control over Financial Reporting, page 23
1. We reviewed your response to our prior comment one. Please include the
reference to the
COSO 2013 framework in all future filings, including your amendment.
Financial Statements
Report of Independent Registered Public Accounting Firm, page 39
2. We note your response to our prior comment three. Please file an
amendment to include
the revised audit report.
Robert Knoth
IEH Corporation
February 27, 2020
Page 2
Form 10-Q for the Quarterly Period Ended December 31, 2019
Statements of Changes in Stockholder's Equity, page 7
3. In all future quarterly filings, please include statements of changes
in stockholder's equity
that present the information required by Rule 3-04 of Regulation S-X
for the current and
comparative year-to-date periods, with subtotals for each interim
period. Refer to Rule 8-
03(a)(5) of Regulation S-X.
Notes to Financial Statements
Note 2 Summary of Significant Accounting Policies
Correction of an Immaterial Misstatement in a Prior Period Financial Statement
, page 12
4. We note your disclosure regarding the error in your financial
statements, pertaining to
stock based compensation. Please provide us with a comprehensive
analysis regarding
your conclusion that an amendment to the financial statements for the
quarterly period
ended September 27, 2019 was not necessary.
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
February 27, 2020 Page 2 Office of
Manufacturing
FirstName LastName