0001104659-14-073035.txt : 20150706 0001104659-14-073035.hdr.sgml : 20150703 20141022154118 ACCESSION NUMBER: 0001104659-14-073035 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 3 FILED AS OF DATE: 20141022 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Colt Defense LLC CENTRAL INDEX KEY: 0001508677 STANDARD INDUSTRIAL CLASSIFICATION: ORDNANCE & ACCESSORIES, (NO VEHICLES/GUIDED MISSILES) [3480] IRS NUMBER: 202902260 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 547 NEW PARK AVENUE CITY: WEST HARTFORD STATE: CT ZIP: 06110 BUSINESS PHONE: 860-232-4489 MAIL ADDRESS: STREET 1: 547 NEW PARK AVENUE CITY: WEST HARTFORD STATE: CT ZIP: 06110 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Colt Finance Corp. CENTRAL INDEX KEY: 0001512369 IRS NUMBER: 271237687 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 547 NEW PARK AVENUE CITY: WEST HARTFORD STATE: CT ZIP: 06110 BUSINESS PHONE: (860) 244-1348 MAIL ADDRESS: STREET 1: 547 NEW PARK AVENUE CITY: WEST HARTFORD STATE: CT ZIP: 06110 CORRESP 1 filename1.htm

 

COLT DEFENSE LLC

P.O. BOX 118, HARTFORD, CONNECTICUT 06141, 860/236-6311

 

October 22, 2014

 

VIA EDGAR

John Cash

Accounting Branch Chief

Division of Corporate Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-3628

 

RE:                          Comment Letter: Colt Defense LLC
Form 10-K for the Year Ended December 31, 2013
Filed March 20, 2014
Form 10-K/A for the Year Ended December 31, 2013
Filed September 15, 2014
Form 10-Q for the Quarter Ended June 29, 2014
Filed September 15, 2014
File No. 333-171547

 

Dear Mr. Cash:

 

We acknowledge receipt of your comment letter dated October 8, 2014 (the “Comment Letter”).  We note that the Comment Letter requests a response within ten (10) business days of the date thereof.  As discussed with Jeffrey Gordon on Tuesday, October 21, 2014, we have requested an additional seven (7) business days to submit our response. Accordingly, we intend to respond to the Comment Letter on or before October 31, 2014.

 

If you have any questions or comments or need additional information, please do not hesitate to contact me at 860-244-1388 or by e-mail (sflaherty@colt.com).

 

 

Sincerely,

 

 

 

/s/ Scott B. Flaherty

 

 

 

Scott B. Flaherty

 

Senior Vice President and

 

Chief Financial Officer

 

cc:                                Dennis Veilleux (Colt Defense LLC)

John Coghlin (Colt Defense LLC)

William J. Miller (Cahill Gordon & Reindel LLP)

Josiah M. Slotnick (Cahill Gordon & Reindel LLP)

 

SYMBOL OF QUALITY SINCE 1836

 

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