-----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,
 EZXVYAgayxqGBTeSzecCyij0gxfZnmZgxuEnlSU1fHvfZpR2sIKBvAwaQUBW8RJn
 AlY6cU4K+KRqbMxFLkIINA==

<SEC-DOCUMENT>0000000000-09-060875.txt : 20091217
<SEC-HEADER>0000000000-09-060875.hdr.sgml : 20091217
<ACCEPTANCE-DATETIME>20091028150353
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-09-060875
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20091028

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			P&F INDUSTRIES INC
		CENTRAL INDEX KEY:			0000075340
		STANDARD INDUSTRIAL CLASSIFICATION:	METALWORKING MACHINERY & EQUIPMENT [3540]
		IRS NUMBER:				221657413
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		445 BROADHOLLOW ROAD
		CITY:			MELVILLE
		STATE:			NY
		ZIP:			11747
		BUSINESS PHONE:		(631)694-9800

	MAIL ADDRESS:	
		STREET 1:		445 BROADHOLLOW ROAD
		CITY:			MELVILLE
		STATE:			NY
		ZIP:			11747

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PLASTICS & FIBERS INC
		DATE OF NAME CHANGE:	19671225
PUBLIC REFERENCE ACCESSION NUMBER:		0001047469-09-003490
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
<PDF>
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end
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