April 23, 2009
VIA EDGAR AND FACSIMILE
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Mail Stop 3030
Washington, D.C. 20549-7010
Attention: Kevin L. Vaughn, Accounting Branch Chief
Re: | Torotel, Inc. |
| Form 10-Q for the Quarter Ended January 31, 2009 |
| File No. 333-136424 |
Dear Mr. Vaughn:
On behalf of Torotel, Inc. (the “Company”), this letter responds to the April 15, 2009 letter from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) in respect of the filing noted above. The Company’s response is provided below under the same captions as contained in the Staff’s April 15, 2009 letter.
Staff Comment
Form 10-Q for the Quarter Ended January 31, 2009
Exhibits 32.1 and 32.2
2. We note that your certifications furnished pursuant to Rule 13a-14(b) of the Exchange Act refers to the quarter ended October 31, 2008. Please amend your January 31, 2009 Form 10-Q to include the entire filing together with a corrected certification.
Company’s Response
On the date hereof, the Company filed on EDGAR an amended Form 10-Q for the quarterly period ended January 31, 2009, which includes the corrected certifications furnished pursuant to Rule 13a-14(b) of the Exchange Act.
Sincerely,
/s/ H. James Serrone |
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H. James Serrone |
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Chief Financial Officer |
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cc: | Dale H. Sizemore, Jr., President of Torotel, Inc. |
| Victoria R. Westerhaus, Stinson Morrison Hecker LLP |
