TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 1, 2021 Richard S. Warzala President, Chief Executive Officer and Chairman of the Board ALLIED MOTION TECHNOLOGIES INC 495 Commerce Drive Amherst, New York 14228 Re: ALLIED MOTION TECHNOLOGIES INC Registration Statement on Form S-3 Filed September 28, 2021 File No. 333-259840 Dear Mr. Warzala: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Gary Guttenberg at 202 551 6477 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences