June 21, 2013
VIA EDGAR & OVERNIGHT DELIVERY
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549-3628
Attn: | Ms. Peggy Kim Special Counsel Office of Mergers & Acquisitions | |
Re: | Emtec, Inc. Filed June 21, 2013 Emtec, Inc. Amendment No. 3 to Schedule 13E-3 Filed June 21, 2013 File No. 5-44028 | |
Ladies and Gentlemen:
Emtec, Inc. (the “Company” or “Emtec”) has today submitted with the Securities and Exchange Commission (the “Commission”) its Information Statement on Schedule 14C (“Schedule 14C”) and Amendment No. 3 to its Schedule 13E-3 (“Schedule 13E-3”). On behalf of the Company, we respond to the comment raised by the staff (the “Staff”) of the Commission during a phone conversation between Ms. Peggy Kim and Mr. Stephen Leitzell on June 19, 2013. All terms used but not defined herein have the meanings assigned to such terms in Schedule 14C.
In response to the Staff’s comment, the Company has revised the disclosure on pages 9 and 10 of the Schedule 14C to provide additional information regarding a term sheet received by members of management who are also affiliated stockholders relating to a possible going-private transaction.
If you have any further questions, please feel free to contact the undersigned at 215.994.2621.
United States Securities and Exchange Commission
June 21, 2013
Page 2 of 2
Sincerely,
/s/ Stephen M. Leitzell
Stephen M. Leitzell
cc:
Dinesh Desai
Sunil Misra
Gregory Chandler
