-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, WwZ5mDsyhy5RMhUNF2LJ0JLaFeywyPKnzSrhrVq2lJMQ9FsmZysxG/32kd8tjp/E m5g4KoyNCvWOm3YNhiOV7A== 0000000000-05-018486.txt : 20060405 0000000000-05-018486.hdr.sgml : 20060405 20050415171234 ACCESSION NUMBER: 0000000000-05-018486 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050415 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: PENN ENGINEERING & MANUFACTURING CORP CENTRAL INDEX KEY: 0000077106 STANDARD INDUSTRIAL CLASSIFICATION: BOLTS, NUTS, SCREWS, RIVETS & WASHERS [3452] IRS NUMBER: 230951065 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: PO BOX 1000 CITY: DANBORO STATE: PA ZIP: 18916 BUSINESS PHONE: 2157663675 MAIL ADDRESS: STREET 1: P O BOX 1000 CITY: DANBORO STATE: PA ZIP: 18916 PUBLIC REFERENCE ACCESSION NUMBER: 0001193125-05-075780 LETTER 1 filename1.txt April 14, 2005 Mail Stop 0510 Via U.S. mail and facsimile Mr. Kenneth A. Swanstrom Chief Executive Officer Penn Engineering & Manufacturing Corp. 5190 Old Easton Road Danboro, PA 18916 Re: Penn Engineering & Manufacturing Corp. Preliminary Proxy Statement on Schedule 14A File No. 001-05356 Dear Mr. Swanstrom: We have completed our review of your preliminary proxy statement on Schedule 14A and related filings and have no further comments at this time. If you have any questions, please do not hesitate to call Andrew Schoeffler, Staff Attorney, at (202) 824-5612 or, in his absence, Chris Edwards, Senior Staff Attorney, at (202) 942-2842. Sincerely, Pamela A. Long Assistant Director cc: Mr. Frederick W. Dreher Mr. Richard L. Cohen Duane Morris LLP One Liberty Place Philadelphia, PA 19103 ?? ?? ?? ?? Mr. Kenneth A. Swanstrom April 12, 2005 Page 1 of 3 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-0510 DIVISION OF CORPORATION FINANCE -----END PRIVACY-ENHANCED MESSAGE-----