TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo April 20, 2021 Andrea J. Young Chief Financial Officer UNITED GUARDIAN INC 230 Marcus Blvd. Hauppauge, NY 11788 Re: UNITED GUARDIAN INC Form 10-K for the Fiscal Year ended December 31, 2020 Dear Ms. Young: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment 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 comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 10-K for the Fiscal Year ended December 31, 2020 Report of Indepdendent Registered Public Accounting Firm, page F-2 1. We note that Baker Tilly US, LLP's audit report does not indicate how long they have served as your auditor, the city and state from which the report was issued, or the date of the report. Please have your auditors revise their report accordingly. Refer to PCAOB Auditing Standards 3101.10. We remind you that your amendment should include the entire Item that has been amended, as well as certifications that are currently dated and refer to the Form 10-K/A. In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. You may contact Jeanne Baker at 202-551-3691 or Terence O'Brien, Branch Chief, at 202-551-3355 with any questions. Andrea J. Young UNITED GUARDIAN INC April 20, 2021 Page 2 FirstName LastNameAndrea J. Young Sincerely, Comapany NameUNITED GUARDIAN INC Division of Corporation Finance April 20, 2021 Page 2 Office of Life Sciences FirstName LastName