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500 Capitol Mall, Suite 1800 Sacramento, CA 95814 Telephone: 916-930-2500 Fax: 916-930-2501 www.lockelord.com
Deborah K. Seo Direct Telephone: 916-930-2757 Direct Fax: 916-290-0460 dseo@lockelord.com |
July 27, 2012
Amanda Ravitz
Assistant Director
Securities and Exchange Commission
Division of Corporation Finance
Re: | Flux Power Holdings, Inc. |
Form 8-K |
Filed June 18, 2012 |
File No. 000-25909 |
Dear Ms. Ravitz:
We represent Flux Power Holdings, Inc. (the “Company”) and are in receipt of the Staff’s letter dated July 13, 2012 in connection with the above referenced matter. We have had an opportunity to review and discuss the Staff’s letter, and after discussion, the Company intends to comply with the Staff’s comments. However, the Company will need additional time to prepare and finalize the requested revisions to the Form 8-K. Accordingly, on behalf of the Company we are requesting that the Company be given until August 6, 2012 to respond to the Staff’s letter and to file the information in response to the Staff’s comment letter.
Thank you for your understanding on this matter and if you have any questions, please contact me or John Yung at 916-930-2524.
Very truly yours, | |
/s/ Deborah K. Seo |
DKS:dh
cc: Chris Anthony
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