0001437749-22-011444.txt : 20220607 0001437749-22-011444.hdr.sgml : 20220607 20220509120912 ACCESSION NUMBER: 0001437749-22-011444 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220509 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ARTS WAY MANUFACTURING CO INC CENTRAL INDEX KEY: 0000007623 STANDARD INDUSTRIAL CLASSIFICATION: FARM MACHINERY & EQUIPMENT [3523] IRS NUMBER: 420920725 STATE OF INCORPORATION: DE FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: P O BOX 288 CITY: ARMSTRONG STATE: IA ZIP: 50514 BUSINESS PHONE: 7128643131 MAIL ADDRESS: STREET 1: P O BOX 288 CITY: ARMSTRONG STATE: IA ZIP: 50514 CORRESP 1 filename1.htm artw20220506_corresp.htm

 

ART’S-WAY MANUFACTURING CO., INC.

P.O. Box 288

5556 Highway 9

Armstrong, IA 50514

(712) 864-3131

 

 

 

 

May 6, 2022

 

 

VIA EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Attn: Mr. Austin Pattan

 

Re:

Art’s-Way Manufacturing Co., Inc.

Registration Statement on Form S-3

File Number: 333-264504

 

Dear Mr. Pattan:

 

In accordance with Rule 461 under the Securities Act of 1933, as amended, Art’s-Way Manufacturing Co., Inc. requests acceleration of the effective date of the above-referenced Registration Statement so that the same shall become effective as of 4:00 p.m. Eastern Time on May 9, 2022, or as soon thereafter as possible.

 

 

Sincerely,

 

ART’S-WAY MANUFACTURING CO., INC.

 

 

 

 

 

 

 

 

 

 

By:

/s/ David A. King

 

 

 

David A. King

 

 

 

Chief Executive Officer

 

 

cc:         Joseph Schauer