0001185185-19-000503.txt : 20190509 0001185185-19-000503.hdr.sgml : 20190509 20190408163730 ACCESSION NUMBER: 0001185185-19-000503 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20190408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TEL INSTRUMENT ELECTRONICS CORP CENTRAL INDEX KEY: 0000096885 STANDARD INDUSTRIAL CLASSIFICATION: ELECTRONIC COMPONENTS & ACCESSORIES [3670] IRS NUMBER: 221441806 STATE OF INCORPORATION: NJ FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE BRANCA ROAD CITY: EAST RUTHERFORD STATE: NJ ZIP: 07073 BUSINESS PHONE: 2019331600 MAIL ADDRESS: STREET 1: ONE BRANCA ROAD CITY: EAST RUTHERFORD STATE: NJ ZIP: 07073 CORRESP 1 filename1.htm telinstru20190404_corresp.htm

 

 

 

 

 April 8, 2019

Securities and Exchange Commission

Division of Corporate Finance

100 F Street

Washington, DC 20549-6010

 

Attention: Tara L. Harkins

 

Re:

Tel-Instrument Electronics Corp

  

Form 10-K for the fiscal year ended March 31, 2018

  

Filed July 16, 2018

File No. 001-031990

  

  

Dear Ms. Harkins:

 

We have reviewed your comment, and have set forth below our response under the item number of your March 29, 2019 letter.

 

Form 10-K for the Fiscal Year Ended March 31, 2018

 

Item 9A. Controls and Procedures, page 49

 

1.  

Consistent with Item 307 of Regulation S-K, please amend the filing to disclose the conclusion of your principal executive and principal financial officers regarding the effectiveness of your disclosure controls and procedures as of the end of the period covered by the report – i.e., March 31, 2018.

 

We will amend this filing to disclose the conclusion of our principal executive and principal financial officers regarding the effectiveness of our disclosure controls and procedures.

 

Future filings will also reflect the conclusion of our principal executive and principal financial officers regarding the effectiveness of our disclosure controls and procedures as prescribed by Item 307 of Regulation S-K.

 

We appreciate your comments and look forward to any response you may have to our letter.

 

Sincerely,

 

/s/ Joseph P. Macaluso                        

Joseph P. Macaluso

Principal Accounting Officer

 

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