EATON & VAN WINKLE LLP
Three Park Avenue, 16th floor
New York, NY 10016
Vincent J. McGill Partner | Direct Dial: (212) 561-3604 |
November 16, 2012
Mr. John Dana Brown
Division of Corporation Finance
Securities and Exchange Commission
Washington, D.C. 20549
| Re: | Air Industries Group, Inc. Amendment No. 1 to Registration Statement on Form 10 Filed October 17, 2012 File No. 000-29245 |
Dear Mr. Brown:
On behalf of our client, Air Industries Group, Inc., a Delaware corporation (the “Company”), we request an extension until November 30, 2012 to respond to the staff’s comment letter dated November 13, 2012 on the Company’s Registration Statement on Form 10/A (Amendment No.1).
| | | Very truly yours, | |
| | | | |
| | | /s/ Vincent J. McGill | |
| | | Vincent J. McGill | |
| | | | |
| cc: | | Susan Bloch Amy Geddes Margery Reich |
