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U.S. Securities and Exchange Commission

Securities Exchange Act of 1934
Rule 12h-3(c)

March 23, 2011

Response of the Office of Chief Counsel
Division of Corporation Finance


Decorator Industries, Inc.
Incoming letter dated March 16, 2011

Based on the facts presented, the Division will not object if Decorator Industries stops filing periodic and current reports under the Securities Exchange Act of 1934, including its annual report on Form 10-K for the year ended January 1, 2011. In reaching this position, we note that Decorator Industries has filed post-effective amendments removing from registration unsold securities under all effective registration statements on Forms S-8, and those post-effective amendments are effective. We assume that, consistent with the representations made in your letter, Decorator Industries will file a certification on Form 15 making an appropriate claim under Exchange Act Rule 12h-3 on or before the due date of its Form 10-K for the year ended January 1, 2011.

This position is based on the representations made to the Division in your letter. Any different facts or conditions might require the Division to reach a different conclusion. Further, this response expresses the Division’s position on enforcement action only and does not express any legal conclusion on the question presented.


Kim McManus
Special Counsel

Incoming Letter:

The Incoming Letter is in Acrobat format.


Modified: 03/24/2011