0001144204-12-040034.txt : 20121120 0001144204-12-040034.hdr.sgml : 20121120 20120718172245 ACCESSION NUMBER: 0001144204-12-040034 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20120718 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AEROSONIC CORP /DE/ CENTRAL INDEX KEY: 0000109471 STANDARD INDUSTRIAL CLASSIFICATION: SEARCH, DETECTION, NAVIGATION, GUIDANCE, AERONAUTICAL SYS [3812] IRS NUMBER: 741668471 STATE OF INCORPORATION: DE FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1212 N HERCULES AVE CITY: CLEARWATER STATE: FL ZIP: 33765 BUSINESS PHONE: 727-461-3000 MAIL ADDRESS: STREET 1: 1212 N HERCULES AVE CITY: CLEARWATER STATE: FL ZIP: 33765 CORRESP 1 filename1.htm

 

 

 

July 18, 2012

VIA EDGAR

 

 

Mr. David R. Humphrey

Accounting Branch Chief

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street NE

Washington, DC 20549

 

 

Re: Aerosonic Corporation
  Form 10-K for the fiscal year ended January 31, 2012
  Filed April 30, 2012
  Form 10-K for the fiscal year ended January 31, 2011
  Filed May 2, 2011
  File No. 001-11750

 

Dear Mr. Humphrey,

 

This letter is in response to your letter dated July 5, 2012 containing comments of the staff of the Division of Corporation Finance relating to the referenced filings of Aerosonic Corporation.

 

Pursuant to my communications with you, the Company requires additional time to respond fully to the comments and has therefore requested an extension of time to respond. I am confirming that the Company anticipates responding to the comments contained in the July 5 letter on or before August 17, 2012.

 

If you have any questions, please call me at (727) 461-3000.

 

Sincerely,

 

/s/ Kevin J. Purcell                                  

Kevin J. Purcell

Executive Vice President and

Chief Financial Officer

 

cc: Douglas J. Hillman
  Thomas E. Whytas

 

 

 

GRAPHIC 2 image_001.jpg GRAPHIC begin 644 image_001.jpg M_]C_X``02D9)1@`!`0```0`!``#_VP!#``@&!@<&!0@'!P<)"0@*#!0-#`L+ M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7& MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0`'P$``P$!`0$! M`0$!`0````````$"`P0%!@<("0H+_\0`M1$``@$"!`0#!`<%!`0``0)W``$" M`Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O`58G+1"A8D-.$E\1<8&1HF M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$ MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4 MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H`#`,!``(1`Q$`/P",^/?%32NH MUEU`)^\J#O\`2IHO&/C&=ML6LACZ;HA_.N59E6>3<@<;CP21W]JGAETTD"XL MIL=S#/@_DP-?4.A3MI!?MU^&WW'*? M\+!\5?\`08E_[]I_A1_PL'Q5_P!!B7_OVG^%=99^'O!'C2,_V1-+I=_C)MR> MG_`3P1]#7*>)/`NL>&@TTT8N+,?\O$.2!_O#JO\`+WIPEAI2Y'%)]FD3.&)C M'G4FUW39O>"O&7B'4_%]A9WNIR36\A;>A11G"D]A[5[17SW\._\`D?-,_P!Y M_P#T!J^A*\W,H1C52BK:'I9;.4J3R@9)_( M5Q_PX^(R\$?%O1H;&6+^S=9TU;!@C`@3P@;"<=R`!^)KSST3 MJ/'WC6]\(MI$.G:.-4NM3N#!'#YWEG=@8P<'KFLB#QM\07N(DF^&\D<3.`[C M4$.T9Y.,53^,>H+I6L>"+]X)YUM]3,AB@7=(^`O"CN:U]*^*MIJVK6NGIX9\ M1P-<2B,2SV.V-,]V.>!0!+XT\\1Z5H>C:`-6O-0BDD1#HQTR M>M,T/XB7(K;PI\5/"FM M7<$\]O;6ER72!07P01GDCIG)J>.[U7XG^*_#6IVVAW>F:!I4WVW[7>@*]PV! MM"`$\<=?\*`.U\8^.-,\&VT'VI);J^NFV6MC;+NEG;V'8=.?YUS'_"8?$PQ? M;!\/8OLN<^2;]?.V_3U]L5#X;A37?CIXIU&\`D;1X8;6S5N?+##+,/?[W_?1 MKU.@#E_!WCG3?&,-PD$&O"6@K MJM_:1K)>2S3B**#<,A<]SC_/6LKQ9`NB?&OPAJUF!'+JHELKL+QYJ@#:3ZD9 M'_?(I?$>D>)/!OC.^\9^&K,:K97Z(-3T[.)?D&`\?KQVY[\'L`=9X1\0:WK' MVRVU[PY/I%Y:L%+;Q)#-GNC=_?Z]:I^+OB%:^&[^#1[&QN-7UZX&Z*PM>H'] MYS_"/\].:T/"'C71_&FGM_N]4DMP[=4B3&%'H.1_P!\CTH`E?QK\1M/B%YJ/P_1[(#5Z3"GA_P#:"U/3[)0EIJ^F M"\EB7A1*K8W8]\-_WU0!K^$?B=9^)?%NL^&Y[86=[8SR1P@R;A<(C%21P,$8 MSCT/L:Z?Q1K1\.^%]2UA8!.;.!IA$6V[L=L]J\1TCPI=:[;^+M6T9O*\0Z1X MCN+BQE'5\'+1GU#>GK[$UV^K^++;QE\#M;U.%?*G%E)'=6YZPR@?,I_F/8B@ M#7USQ\^C_"^#QB-.65I88)?LIEP!YA48W8[;O2NEN]:LM,T%M8U*9+:TCA$L MCL>%!`X]SSCWKRCQO_R;-8_]>=E_Z$E7?B0G]KW/@#PS,Q%CJ-VKW*@X#JBK M\I_[Z-`%R#XA>,?$0^U>%?!#2Z8#_`!Q?>'+J.WFD M:?2W8"2%CG8#W7T^G0URJ(\LBQQHSNQPJJ,D_05WOAGP$83'J_BB2/3]/B(< M0SL%:4CG!'8>W4USXF5)0:J?UZ'1AHU7-.G_`%ZFI\2O"UIIT$7B/2?]%D\U M1*L1VC)Z.N.ASZ>M=-\/?$LWBC0IX=059+BV(BD8KQ*I'!(]>H-P'IU/I756,>B?#7PWY=U=*97^>0_\`+2=_ M]E?3M[5Y56[H1ISUGT[I>9ZU*RKRJ0TAU[-^1R<6@V_A_P",EA!:#;;3!IHT M_N91@1],@XKURO$?#^NS^(_BO9:C.NS>S+''G.Q`C8'^>YKVZLLR- M<"XN,W#:[_0\D\0:79_$7XP#0[^,SZ/H-B9+B-7*AIY<8&00>F#_`,!-5/'G MPLT#PUX5F\0>%]/:TU32I([Q'$\CY5&!889CVY_"O1&EO+#4;N2Q\+1DS/F2 MXCEC1I\="W<_C2R:GK,T3Q2^%R\;@JR-=1D,#U!'<5RJG+R^]'7SK^DS@/B# MXAT^YE^&_B%[A(;&2^6Y:1CPBE5)S]*[%?BGX'9@J^);$DG`&X_X4DT$EQ:0 MVDW@6TDMH,^5"[PE(\]=H(P/PJ!=*@1PR_#O3E93D$"`$'\J/92\OO7^8>T7 MG]S,7QA!#=_&WP9;7$:2PS6=XDD;C(93&P((^E1^'+J;X:>+5\'ZE,[>'M1< MOHMU*<^4Y/,#'ZGCZCUXZZ2ZU&:\AO)/"*/=0@B*9IXBZ`]0&ZC-)>SZAJ,: M1WW@^.Y1&#JLT\3A6'0C(X/O1[*7E]Z_S#VB\_N9Q_B9KKX=?$:7QDMI+<^' M]5A2'4_)7OKC%'LI>7WK_,/:+S^ MYF+X?DN?B5\1[;Q8+66W\.:-&\>GM,NUKF5N"X'I_@.^<=2OQ+\/P>)M0T'5 M9FTFZM&&QK_$:7"D?>1B<8^O6M%-5UJ-%1/##*BC`5;J,`"LW5[5]>1%U;P- M;WH3[GVB6)ROT)'%'LI>7WK_`##VB\_N9R6BW>F:U\?)=1\+,LME'IK+JES! M_JI92?EY'!/W>>^#Z&FVVHGX1^-=5@U6&4>%M:N#=6]ZB%EMIF^\CXZ#^@'O MCMM,-YHUJ+73/!D5G!G/EP3Q(,^N!5BXO]6NX'@N?"@FA<8:.2YC96'N#UH] ME+R^]?YA[1>?W,I7WQ3\$V%@UV_B*RE4+D1P2"21O8*.<_6L'X>6.I>(?%FJ M?$#5K-[-;R(6NFVTHPZVX(.X_7`_,]L5H6OAZQL;L75K\.-/BG!R)%,.0?;C MBM_^V-=_Z%I__`M*/92\OO7^8>T7G]S.0^$'_'WXW_[&"X_G7-?%G1KWP>NL M:YH\1;2->MVMM4MA]V.8CY)@.V3U]R?6O3+:YU&R,IM?""0&9S)*8IXEWL>K M''4^]/N;_5KRW>WN?"@F@D&'CDN8V5AZ$'@T>REY?>O\P]HO/[F>=>-C_P`8 MS6/_`%YV7_H25T?C_P`.:EJ_A71=7T-=^LZ(\=Y;1_\`/4`#REY?>O\P] MHO/[F8N@?%KPGK%BKW>IPZ7>H,3VE\WE/&XZCYL`_A^E6=(^)&B^(?%?]AZ* MMQJ"I$TDU]!'F"(CHI8^O/([_I!JFD0ZW/Y^I_#^SNYO^>DKPLWYXS5_3I+[ M2K9;;3_!T=G`#_JX)XD7\@*/92\OO7^8>T7])G4T4@R0,C!]*6LRSY:$?F7$ M@\MW^8\)]:T;6S&0?[(>;_KO<[%_3'\Z]`;X-!G9O[<(R<_\>_\`]E3?^%+K M_P!!L_\`@,/_`(JOHGC:#^U^#/G8X&NOL_BC"L;^[L4*P:GX>T)",,UNHFFQ M]1N/ZTCZEX2BG^TZE=:MXDNQR/.S'%^1.:WO^%,#_H.'_P`!O_LJ/^%,#_H. M'_P&_P#LJQ]OAKWY_N5OQM?\3;V&)M;D^]W_``O;\#"OOBAJC6WV31[2UTJV M`PHB4,P'\A^5<9=7=Q?7#7%W/)/,WWI)&+$_B:]0_P"%,#_H.'_P&_\`LJ/^ M%,#_`*#A_P#`;_[*M*>)PE/X';Y,SJ8;&5/C5_FCD?AW_P`CYIG^\_\`Z`U? M0E>>^'?A@-`UZUU/^UC/Y!)\OR-NE@*,Z5-QF MK.YS":GX@U>:\FT==.AL[:=[>/[6KLUPZ':YRI&Q=P(!PQXSBNE0N8U,@"O@ M;@#D`_6N>&B:QI\]VNC:E;0VEW,TQCN;A)[<5T,898U5 MWWL``6QC)]<5PG<:/X@DLH&T]EBMX9EM9=WGW1=V4K'@]1M'8\GG%=G7-ZIX5^W:ZVLPW0@OH MXHEM9/+R8RAG+#K71ZWJBZ-H]Q?F)IFC`5(E.#([$*JY[98@9I-&TH:3: M30[UD:2YFG+!’.&VN@UJUO</EX#3*H4RKSQN`Y'J`?7-_7M(77=-_L^60+ M;22H;A2N?,C5@Q3VS@`^V:`(?"^KW6LZ*L^H6RVNH1NT-U;H21&X/09]05/X MU7\4:AK.F_87TMK`)<7,=LXNHG8@NV`PVL.!Z58T;P[;:#?WSZ>%AL[H(YME M'"R`$%@<]QM'_`:L:OI9U2.S42^7]GNXKG[N=VQLX_&@"]%Y@A3SBIEVC>4& M`3WP#VK.T74Y=3.HB6-$^RWLELNW/*J!@GWYK4K.TG2SIAOR9?,^U7CW/W<; M=V./?I0!5U?4[]=3M=(TF.W-Y/&\[S7.3'#$I`SM!!8DL`!D=SGBDTG4]0.J MW.CZNEO]KBB6XBFM@1'-&25SM))5@1@C)Z@YJ35M(N;F_MM3TVZ2VO[=&B_> MQ[XY8VP2C`$'JH((/'XTFE:1=0:C<:IJ=W'>.F*`(O%>MWF@Z?:W%E9"\EENXX6@SAF4Y+;?\`:P.!W-2:?K\>IZRMO:&. M6RDT^.\CF7.6W.RX_(?7-6=6TLZF;`B7R_LMVES]W.[:#Q[=:H:7X7CTGQ+J @&J6]PWV>[B"BT*_+$^YF