0000914317-13-001486.txt : 20140113 0000914317-13-001486.hdr.sgml : 20140113 20131120163445 ACCESSION NUMBER: 0000914317-13-001486 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20131120 FILER: COMPANY DATA: COMPANY CONFORMED NAME: IEH CORPORATION CENTRAL INDEX KEY: 0000050292 STANDARD INDUSTRIAL CLASSIFICATION: ELECTRONIC CONNECTORS [3678] IRS NUMBER: 135549345 STATE OF INCORPORATION: NY FISCAL YEAR END: 0330 FILING VALUES: FORM TYPE: CORRESP 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: INDUSTRIAL ELECTRONIC HARDWARE CORP DATE OF NAME CHANGE: 19890123 FORMER COMPANY: FORMER CONFORMED NAME: INDUSTRIAL HEAT TREATING CO INC DATE OF NAME CHANGE: 19670926 CORRESP 1 filename1.htm

November 19, 2013

 

 

 

FILED VIA EDGAR

 

Mr. Brian Cascio

Accounting Branch Chief

Division of Corporate Finance

Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549

 

  Re: IEH Corporation, File No. 000-05278
    Form 10-K for the fiscal year ended March 29, 2013
    Filed July 10, 2013

 

Dear Mr. Cascio:

 

On behalf of IEH Corporation (the “Company”), I am responding to your comments in your letter of inquiry dated October 29, 2013 to the Company as set forth below. Previously, on November 15, 2013, the Company filed via EDGAR with the Securities and Exchange Commission (the “Commission”) a letter dated November 4, 2013 from Jerome Rosenberg, CPA of Jerome Rosenberg, CPA, P.C., the Company’s independent registered public accounting firm, responding to the substantive comments in your October 29, 2013 letter.

 

In addition, on November 15, 2013, the Company filed with the Commission via EDGAR Form 10-K/A reflecting amendments to the Company’s Form 10-K for the fiscal year ended March 29, 2013 in response to the Commission’s October 29, 2013 comment letter.

 

The purpose of this letter is to confirm the substantive responses set forth by Jerome Rosenberg CPA, P.C., in his letter on behalf of the Company. In addition, the Company acknowledges that:

 

1.                        The Company is responsible for the adequacy and accuracy of the disclosure in the filing;

2.                        Staff comments or changes to disclosure in response to staff comments in the Company’s filings reviewed by the staff do not foreclose the Commission from taking any action with respect to the filing; and

 

 
 

 

Mr. Brian Cascio

November 19, 2013

Page 2

 

 

 

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

 

The Company understands that the Division of Enforcement has access to all information that the Company provides to the Staff of the Division of Corporation Finance in the Staff’s review of the Company’s filings or in response to the Staff’s comments on the Company’s filings.

 

Thank you for your assistance in this matter. We appreciate the opportunity to reply to your comments. Should you have any further comments, please do not hesitate to contact the undersigned.

 

 

  Respectfully yours,
   
   
   
  By: /s/ Robert Knoth         
               Robert Knoth
               Chief Financial Officer

 

 

cc: Jerome Rosenberg, CPA, P.C.
  Steven L. Glauberman, Esq. (Becker & Poliakoff, LLP)
  Praveen Kartholy (SEC)