July 21, 2010
Mr. Patrick Gilmore
Accounting Branch Chief
Division of Corporate Finance
United States Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
RE: | File No. 000-13200 |
Dear Mr. Gilmore:
I am in receipt of the comment letter from the Securities and Exchange Commission (the Commission) dated July 15, 2010, addressed to Albert W. Ondis, CEO of Astro-Med Inc. (the Company), relative to the Companys Annual Report on Form 10-K for Fiscal Year ended January 31, 2010; Quarterly Report on Form 10-Q for the Quarter ended May 1, 2010; and Form 8-K filed March 16, 2010. The Commission has asked that the Company respond to the Commissions comments included in this correspondence within 10 business days or to advise the Commission when the Company will provide a response.
We are most willing to respond to your comments; however we seek to delay our submission until August 31, 2010. At present, the Companys finance function is facilitating the preparation of Astro-Meds Three Year Strategic Plan (FY 2012 FY 2014). This activity and its related publication will be presented for approval to the Companys Board of Directors during the first weeks of August. Also, at this time, the finance organization is engaged in managing the financial close process of the Companys fiscal Second Quarter ended July 31, 2010. This additional time will enable the Company to consult with the appropriate individuals in order to fully and adequately respond to the Commissions comments.
We certainly hope you will view our request favorably and approve the revised timetable. If you have any questions regarding the above, please contact me at (401)-828-4000 X 249.
Sincerely,
/s/ Joseph P. OConnell
Joseph P. OConnell
Sr. Vice President & CFO
Astro-Med, Inc.