0001347452-16-000085.txt : 20160310 0001347452-16-000085.hdr.sgml : 20160310 20160205111815 ACCESSION NUMBER: 0001347452-16-000085 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20160205 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Andalay Solar, Inc. CENTRAL INDEX KEY: 0001347452 STANDARD INDUSTRIAL CLASSIFICATION: HEATING EQUIPMENT, EXCEPT ELECTRIC & WARM AIR FURNACES [3433] IRS NUMBER: 900181035 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 336 BON AIR CTR. #352 CITY: GREENBRAE STATE: CA ZIP: 94904 BUSINESS PHONE: 408-402-9400 MAIL ADDRESS: STREET 1: 336 BON AIR CTR. #352 CITY: GREENBRAE STATE: CA ZIP: 94904 FORMER COMPANY: FORMER CONFORMED NAME: Westinghouse Solar, Inc. DATE OF NAME CHANGE: 20110414 FORMER COMPANY: FORMER CONFORMED NAME: Akeena Solar, Inc. DATE OF NAME CHANGE: 20060830 FORMER COMPANY: FORMER CONFORMED NAME: Fairview Energy Corporation, Inc. DATE OF NAME CHANGE: 20051220 CORRESP 1 filename1.htm correspondence.htm
February 5, 2016

VIA EDGAR
 
United States Securities
   and Exchange Commission
100 F Street, NE
Mail Stop 4631
Washington, D.C.  20549
Attention:     John Cash
        Accounting Branch Chief
 
 
RE:         Andalay Solar, Inc.
Form 10-K for the Year Ended December 31, 2014
Filed April 15, 2015
File No. 001-33695                                                   
 
 
Dear Mr. Cash:

Thank you for your January 14, 2016 and November 5, 2015 letters regarding the Annual Report on Form 10-K (File No. 001-33695) filed by Andalay Solar, Inc. (“Andalay”) on April 15, 2015.  In order to assist you with your review of the amendment to the Annual Report being filed, we are submitting a letter responding to the comments.  For your convenience, we have set forth below the staff’s numbered comments in their entirety followed by our responses thereto.

Form 10-K for the Year Ended December 31, 2014

Item 9A. Controls and Procedures, page 52

 
1.
It does not appear that your management has completed its assessment of internal control over financial reporting as of December 31, 2014. As such, please complete your evaluation and amend your filing to provide the required management's report on internal control over financial reporting in accordance with Item 308 of Regulation S-K. Please ensure that your amended filing also includes currently dated management certifications that refer to the Form 10-K/A.

Response: We have submitted an amendment to the Annual Report on  Form 10-K which includes management’s assessment of its internal controls over financial reporting, which was inadvertently omitted from the Annual Report on Form 10-K which had been filed with the Securities and Exchange Commission.
 
 

 
 
 

 

 
United States Securities and Exchange Commission
 
February 5, 2016
 
Page
 


We acknowledge that the adequacy and accuracy of the disclosure in our filings is our responsibility.  We acknowledge that the staff comments or changes to disclosure do not foreclose the Commission from taking any action with respect to the filings.  We acknowledge that the company may not assert staff comments as a defense in any proceedings initiated by the Commission or any person under the federal securities laws of the United States.

If you have any questions or need additional information, please contact the undersigned at 408-402-9400.
 
                               Sincerely,
                              /s/ Edward Bernstein
                               Chief Executive Officer