0001437749-14-002000.txt : 20140320 0001437749-14-002000.hdr.sgml : 20140320 20140212170759 ACCESSION NUMBER: 0001437749-14-002000 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20140212 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Armco Metals Holdings, Inc. CENTRAL INDEX KEY: 0001410711 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-METALS, MINERALS (NO PETROLEUM) [5050] IRS NUMBER: 260491904 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE WATERS PARK DRIVE, SUITE 98 CITY: SAN MATEO STATE: CA ZIP: 94403 BUSINESS PHONE: (650) 212-7620 MAIL ADDRESS: STREET 1: ONE WATERS PARK DRIVE, SUITE 98 CITY: SAN MATEO STATE: CA ZIP: 94403 FORMER COMPANY: FORMER CONFORMED NAME: China Armco Metals, Inc. DATE OF NAME CHANGE: 20080710 FORMER COMPANY: FORMER CONFORMED NAME: Cox Distributing Inc. DATE OF NAME CHANGE: 20070827 CORRESP 1 filename1.htm amco20140212_corresp.htm

PEARLMAN SCHNEIDER LLP 

 

Attorneys-at-Law

 

2200 Corporate Boulevard, N.W., Suite 210

Boca Raton, Florida 33431-7307

  Telephone

James M. Schneider, Esq.

(561) 362-9595 

Charles B. Pearlman, Esq. 

Facsimile 

Brian A. Pearlman, Esq. 

(561) 362-9612 

        

 

February 12, 2014

 

“CORRESP’

 

Via EDGAR

 

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

 

Re:

Armco Metals Holdings, Inc. (the “Company”)
Amendment No. 1 to Registration Statement on Form S-1
Filed January 29, 2014
File No. 333-193103

 

Ladies and Gentlemen:

 

The Company is in receipt of the staff’s letter of comment dated February 12, 2014. Below are the Company’s responses. Contemporaneously, the Company has filed Amendment No. 2 to the above-captioned registration statement.

 

General

 

1.

We note your response to our prior comment 1. Please reconcile your response with the dsiclosure in the third risk factor on page 13.

 

RESPONSE:     As the Company is not subject to the penny stock rules, the referenced risk factor has been removed from Amendment No. 2 in accordance with our oral discussion with Mr. Field.

 

We trust the foregoing sufficiently responds to the staff’s comments.

 

Sincerely,

 

/s/ James M. Schneider

James M. Schneider

 

Cc:     Mr. Kexuan Yao