0000950123-09-007251.txt : 20120926 0000950123-09-007251.hdr.sgml : 20120926 20090427150134 ACCESSION NUMBER: 0000950123-09-007251 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 3 FILED AS OF DATE: 20090427 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EMERSON RADIO CORP CENTRAL INDEX KEY: 0000032621 STANDARD INDUSTRIAL CLASSIFICATION: HOUSEHOLD AUDIO & VIDEO EQUIPMENT [3651] IRS NUMBER: 223285224 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 85 OXFORD DRIVE CITY: MOONACHIE STATE: NJ ZIP: 07074 BUSINESS PHONE: 9738845800 MAIL ADDRESS: STREET 1: 85 OXFORD DRIVE CITY: MOONACHIE STATE: NJ ZIP: 07074 FORMER COMPANY: FORMER CONFORMED NAME: MAJOR ELECTRONICS CORP DATE OF NAME CHANGE: 19770921 CORRESP 1 filename1.htm CORRESP
(EMERSON LOGO)
EMERSON RADIO CORP. 610 Fifth Avenue, suite 311, New York, NY 10020 (212) 897-5440
April 27, 2009
Mr. Larry Spirgel
Assistant Director, Division of Corporate Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re:   Emerson Radio Corp.
Form 10-K for Fiscal Year Ended March 31, 2008
Filed July 11, 2008

Form 10-Q for Fiscal Period Ended September 30, 2008
File No. 001-07731
Dear Mr. Spirgel:
This letter confirms that as per the telephone conversation on Friday, April 24, 2009, between Anita Chapdelaine of Lowenstein Sandler PC, special counsel to Emerson Radio Corp. (“Emerson”), and Melissa Kindelan, Staff Accountant of the Securities and Exchange Commission, Emerson will respond to the Staffs letter of comment, dated April 13, 2009, with respect to the above-captioned reports, on or before May 11, 2009.
Please do not hesitate to contact the undersigned if you have any questions.
Sincerely,
-s- Greenfield Pitts
Greenfield Pitts
Chief Financial Officer
Emerson Radio Corp.

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