April 4, 2012
VIA EDGAR
Mr. David R. Humphrey
Accounting Branch Chief
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street NE
Washington, DC 20549
| Re: | Aerosonic Corporation | |
Form 10-K for the fiscal year ended January 31, 2011 Filed May 2, 2011 Form 10-Q for the quarterly period ended October 28, 2011 Filed December 12, 2011 File No. 001-11750 |
Dear Mr. Humphrey,
This letter is in response to your letter dated March 30, 2012 containing comments of the staff of the Division of Corporation Finance relating to the referenced filings of Aerosonic Corporation.
Pursuant to my communications with Ms. Kristin Shifflett of your office, the Company requires additional time to respond fully to the comments and has therefore requested an extension of time to respond. I am confirming that, in accordance with my discussion with Ms. Shifflett, the Company anticipates responding to the comments contained in the March 30 letter on or before April 27, 2012.
If you have any questions, please call me at (727) 461-3000.
Sincerely,
/s/ Kevin J. Purcell
Kevin J. Purcell
Executive Vice President and
Chief Financial Officer
| cc: | Douglas J. Hillman | |
| Thomas E. Whytas |
1212 North Hercules Avenue· Clearwater, FL 33765· P (727) 461-3000· F (727) 447-5926