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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 GaBYBinmycVhHKSix4XYLiee/wfghc1q6rmAVeHrNRMZpWjNKJixdwR9U0Of0hkb
 2Jtw1EMNRSLZpX1ZsKNvow==

<SEC-DOCUMENT>9999999997-09-019150.txt : 20090513
<SEC-HEADER>9999999997-09-019150.hdr.sgml : 20090513
<ACCEPTANCE-DATETIME>20090513172815
<PAPER>
ACCESSION NUMBER:		9999999997-09-019150
CONFORMED SUBMISSION TYPE:	ARS
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20081231
FILED AS OF DATE:		20090506
DATE AS OF CHANGE:		20090513
EFFECTIVENESS DATE:		20090506

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			P&F INDUSTRIES INC
		CENTRAL INDEX KEY:			0000075340
		STANDARD INDUSTRIAL CLASSIFICATION:	METALWORKING MACHINERY & EQUIPMENT [3540]
		IRS NUMBER:				221657413
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		ARS
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-05332
		FILM NUMBER:		09011132

	BUSINESS ADDRESS:	
		STREET 1:		445 BROADHOLLOW ROAD
		CITY:			MELVILLE
		STATE:			NY
		ZIP:			11747
		BUSINESS PHONE:		(631)694-9800

	MAIL ADDRESS:	
		STREET 1:		445 BROADHOLLOW ROAD
		CITY:			MELVILLE
		STATE:			NY
		ZIP:			11747

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PLASTICS & FIBERS INC
		DATE OF NAME CHANGE:	19671225
</SEC-HEADER>
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<TYPE>ARS
<SEQUENCE>1
<FILENAME>9999999997-09-019150.paper
<DESCRIPTION>AUTO-GENERATED PAPER DOCUMENT
<TEXT>
This document was generated as part of a paper submission.
Please reference the Document Control Number 09011132 for access to the original document.
</TEXT>
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