July 23, 2009
Via Edgar and Fax
Mr. David R Humphrey, Branch Chief
Ms. Amy Geddes
Securities and Exchange Commission
Division of Corporate Finance
Mail Stop 3561
100 F Street, NE
Washington, DC 20549
Re: Precision Aerospace Components, Inc,
Form 10-KSB for the year ended December 31, 2007;
Form 10-K for the year ended December 31 2008
File No. 000-30185
Dear Mr. Humphrey and Ms. Geddes:
We are presently working on the response to your comments which were the subject of your July 17, 2009 follow up letter to us. We hope to have our responses to you by August 14 and certainly no later than August 31, 2009.
| Very truly yours, | ||
| /s/ Andrew S. Prince | ||
| Andrew S. Prince | ||
| Chief Financial Officer |
2200 Arthur Kill Road
Staten Island, NY 10309
(718)356-1500 Fax (718)356-3661