Astro-Med Industrial Park, 600 East Greenwich Avenue
West Warwick, RI 02893 • 401-828-4000 • FAX 401-822-0139
February 15, 2008
Mr. David Edgar
Staff Accountant
Division of Corporate Finance
United States Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Dear Mr. Edgar:
I am in receipt of your correspondence of February 5th addressed to Albert W. Ondis, Astro-Med’s CEO, relative to the Company’s SEC filings of Form 10-K for Fiscal Year ended January 31, 2007 and Form 10-Q for the Quarter ended November 3, 2007, (File No. 000-13200). Your letter requests a response from management on two sections of the Company’s financial statements from Form 10-Q for the Fiscal Quarter ended November 3, 2007. Specifically, the themes are:
(a) Revenue Recognition, page 6
(b) Results of Company’s Operations, page 6 “one time tax adjustments”
We are most willing to respond to your comments; however, we seek to delay our submission until March 21st. At present, Astro-Med’s finance organization is deeply involved in closing the books and reporting on the financial results for the Company’s 4th Quarter and Fiscal Year-end, January 31, 2008. These year-end activities include a broad range of activities including: the preparation and issuance of financial statements, experiencing a year-end outside audit, participating in an Audit Committee meeting, holding a Financial Analysts conference call, as well as timely filing of the Company’s Form 8-K and 10-K documents. We seek this delay in order to allocate the appropriate time for a thorough explanation of themes cited.
We certainly hope you will view our request favorably and approve the revised time table.
Sincerely,
/s/ Joseph P. O’Connell
Joseph P. O’Connell
Sr. Vice President & CFO
Astro-Med, Inc.
JPO/ld
cc: A. W. Ondis