-----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, MqvA4e7AWMJ9yFZEkHhYYiVeesK10axwPkW+qxH23Xy/RliffeY8qgfNRWbKHpnr lUP6ru2etEK96EdWz/hOXw== 0000893220-07-003460.txt : 20071228 0000893220-07-003460.hdr.sgml : 20071228 20071026135830 ACCESSION NUMBER: 0000893220-07-003460 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20071026 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SL INDUSTRIES INC CENTRAL INDEX KEY: 0000089270 STANDARD INDUSTRIAL CLASSIFICATION: ELECTRONIC COMPONENTS, NEC [3679] IRS NUMBER: 210682685 STATE OF INCORPORATION: NJ FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 520 FELLOWSHIP ROAD STREET 2: SUITE A114 CITY: MT LAUREL STATE: NJ ZIP: 08054 BUSINESS PHONE: 8567271500 MAIL ADDRESS: STREET 1: 520 FELLOWSHIP ROAD STREET 2: SUITE A114 CITY: MT LAUREL STATE: NJ ZIP: 08054 FORMER COMPANY: FORMER CONFORMED NAME: SGL INDUSTRIES INC DATE OF NAME CHANGE: 19841008 FORMER COMPANY: FORMER CONFORMED NAME: GL INDUSTRIES INC DATE OF NAME CHANGE: 19710111 FORMER COMPANY: FORMER CONFORMED NAME: GL ELECTRONICS CO INC DATE OF NAME CHANGE: 19670928 CORRESP 1 filename1.htm corresp
 

October 26, 2007
VIA EDGAR
Kevin L. Vaughn
Branch Chief
United States Securities and Exchange Commission
Division of Corporate Finance
Mail Stop 6010
100 F Street, NE
Washington, D.C. 20549
     
RE:
  SL Industries, Inc
 
  Form 10-K for the year ended December 31, 2006
 
  Filed March 26, 2007
 
  Form 8-KA filed April 10, 2006
 
  File No. 1-4978
Dear Mr. Vaughn:
     We are responding to a comment received from you and the staff of the Securities and Exchange Commission Division of Corporate Finance (the “Staff”) dated October 1, 2007 related to the Company’s Form 8-KA filed April 10, 2006. This comment relates to an original comment letter received from your office dated July 17, 2007. Attached hereto is the original and current comment, together with, management’s response.
     In connection with responding to the comment of the Staff, the Company acknowledges that:
  •   the Company is responsible for the adequacy and accuracy of the disclosure in its filings;
 
  •   staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to any filing; and
 
  •   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.

 

 

Kevin L. Vaughn
United States Securities and Exchange Commission
October 26, 2007
Page 2 of 3
     The Company believes that the above fully responds to the Staff’s question and comment. If you or members of the Staff have any additional questions or comments, please contact me at your earliest convenience.
         
Sincerely,
 		  
/s/ David R. Nuzzo    
David R. Nuzzo   
Chief Financial Officer   
 

 

 

Kevin L. Vaughn
United States Securities and Exchange Commission
October 26, 2007
Page 3 of 3
(Original Comment)
Form 8-K/A filed April 10, 2006
We note that this Form 8-K/A includes the audited financial statements of Ault Incorporated for the year ended May 29, 2005. However, we do not see where you have included unaudited interim financial statements for Ault Incorporated for the subsequent interim periods. Please amend this Form 8-K/A to include the unaudited interim financial statements required by Rule 3-05(b)(2)(ii) of Regulation S-X.
(Second Comment)
Please refer to prior comment 16. It does not appear that you have addressed our prior comments in full. Please amend this Form 8-K/A to include unaudited interim financial statements for Ault Incorporated as required by Rule3-05- (b)(2)(ii) of Regulation S-X.
Management Response
We have reviewed the above reference section of Regulation S-X. Upon further review, we agree to include the unaudited interim financial statements of Ault Incorporated for the six month period ended November 27, 2005 into the Company’s Form 8/KA. The amended Form 8/KA will be filed the week of October 29, 2007.

 

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