-----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, KiUK383vlVzRtOBsyXFv61etcJ+mC2ZFCP5HVxIxIfX0IetW5X+0alAgZrmr/+Yu iFq1oqdMmb5DOEmnGHRwDA== 0001193125-05-095168.txt : 20060417 0001193125-05-095168.hdr.sgml : 20060417 20050504113547 ACCESSION NUMBER: 0001193125-05-095168 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20050504 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SUPERIOR UNIFORM GROUP INC CENTRAL INDEX KEY: 0000095574 STANDARD INDUSTRIAL CLASSIFICATION: APPAREL & OTHER FINISHED PRODS OF FABRICS & SIMILAR MATERIAL [2300] IRS NUMBER: 111385670 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10055 SEMINOLE BLVD CITY: SEMINOLE STATE: FL ZIP: 33772 BUSINESS PHONE: 7273979611 MAIL ADDRESS: STREET 1: 10055 SEMINOLE BLVD CITY: SEMINOLE STATE: FL ZIP: 33772 FORMER COMPANY: FORMER CONFORMED NAME: SUPERIOR SURGICAL MANUFACTURING CO INC DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm Correspondence

Andrew D. Demott, Jr.

Sr. Vice President, CFO

  LOGO

 

May 3, 2005

 

George F. Ohsiek, Jr.

Division of Corporation Finance

U. S. Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D. C. 20549

 

RE: Superior Uniform Group, Inc.

Form 10-K for the Year Ended December 31, 2004

Commission File No. 1-5869-1

 

Dear Mr. Ohsiek:

 

I am in receipt of your comment letter dated May 3, 2005, addressed to Andrew D. Demott, Jr., Chief Financial Officer of Superior Uniform Group, Inc. (“Superior” or the “Company”). We will make the change you requested relative to the classification of cash flows associated with the Company’s prepaid pension costs. We will incorporate this change beginning with our 10-Q for the quarter ended March 31, 2005. As you requested, this response is being submitted in electronic form on EDGAR.

 

Please feel free to contact me at (727) 803-7135 should you have any additional questions.

 

Very truly yours,

SUPERIOR UNIFORM GROUP, INC.

 

/s/ Andrew D. Demott, Jr.


Andrew D. Demott, Jr.
Sr. Vice President & CFO

 

AD/jp

 

10055 Seminole Blvd. ¨ Seminole, FL 33772-2539 ¨ Phone (727) 803-7135 ¨ Fax (727) 803-2641

Website: www.superioruniformgroup.com ¨ e-mail: ademott@sug.biz

An American Stock Exchange Listed Company

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-----END PRIVACY-ENHANCED MESSAGE-----