October 11, 2013
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attn: John Cash
Branch Chief
Division of Corporation Finance
Re: American Locker Group Incorporated
Form 10-K for the year ended December 31, 2012, filed April 1, 2013
Form 10-K/A for the year ended December 31, 2012, filed April 9, 2013
File No. 0-439
Dear Mr. Cash:
On behalf of American Locker Group Incorporated (the “Company”), I have reviewed your comment letter dated October 1, 2013 regarding the above-referenced filing and am submitting this letter to you in response.
For your convenience, I have restated your comments in italics.
Form 10-K/A for the period ended December 31, 2013
Exhibits 31.1 and 31.2
1. | We note that paragraph one of the certification required by Exchange Act Rule 13a-14(a) identifies your previously filed Form 10-K, rather than your Form 10-K/A. Please file another Form 10-K/A which includes the entire periodic report and a new, corrected certification. |
RESPONSE: The Company will amend its Form 10-K for the year ended December 31, 2012 to provide the corrected certification on or before October 11, 2013
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October 9, 2013
Page 2
In connection with responding to the comments of the Staff, the Company acknowledges that:
• | the Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
• | Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
• | the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Very truly yours,
/s/ Stephen P. Slay
Stephen P. Slay
Chief Financial Officer
cc: Anthony Johnston, American Locker Group Incorporated
Timothy Vaughan, Hallett & Perrin, P.C.