<SEC-DOCUMENT>0001171843-18-006630.txt : 20181024
<SEC-HEADER>0001171843-18-006630.hdr.sgml : 20181024
<ACCEPTANCE-DATETIME>20180919162702
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001171843-18-006630
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20180919

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Clearfield, Inc.
		CENTRAL INDEX KEY:			0000796505
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE & TELEGRAPH APPARATUS [3661]
		IRS NUMBER:				411347235
		STATE OF INCORPORATION:			MN
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		7050 WINNETKA AVE. N.
		STREET 2:		SUITE 100
		CITY:			BROOKLYN PARK
		STATE:			MN
		ZIP:			55428
		BUSINESS PHONE:		763-476-6866

	MAIL ADDRESS:	
		STREET 1:		7050 WINNETKA AVE. N.
		STREET 2:		SUITE 100
		CITY:			BROOKLYN PARK
		STATE:			MN
		ZIP:			55428

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	APA Enterprises, Inc.
		DATE OF NAME CHANGE:	20041116

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	APA OPTICS INC /MN/
		DATE OF NAME CHANGE:	19920703
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<TYPE>CORRESP
<SEQUENCE>1
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<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0">Clearfield, Inc.</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0">7050 Winnetka Avenue North, Suite 100</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0">Brooklyn Park, MN 55428</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">September 19, 2018</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">VIA EDGAR</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">Robert Littlepage, Accountant Branch Chief</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">Division of Corporation Finance</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">Office of Telecommunications</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">U.S. Securities and Exchange Commission</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">100 F Street, NE</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">Washington, D.C. 20549</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

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<TD STYLE="width: 35pt; text-align: left">Re:</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify">Clearfield, Inc. (the &ldquo;Company&rdquo;)</TD>
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<TD STYLE="width: 35pt; text-align: right"></TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify">Form 10-K for the year ended September 30, 2017 filed November 15, 2017</TD>
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<TD STYLE="width: 35pt; text-align: right"></TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify">File No. 000-16106</TD>
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<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">Ladies and Gentlemen:</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">This letter is in response to your letter of September 12, 2018 commenting on the Company&rsquo;s
Form 10-K for the year ended September 30, 2017 filed November 15, 2017. We have repeated the comment from your letter below, followed
by our response.</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><U>Item 1. Business</U></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><U>Major Customers and Financial Information about Geographic Areas, page 5</U></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; margin: 0pt 0">1. Identify your material customers. See Item 101(c)(1)(vii) of Regulation S-K.</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; margin: 0pt 0">RESPONSE: Please be advised that &ldquo;Customer A&rdquo; is Power &amp; Tel Supply Company
and &ldquo;Customer B&rdquo; is Graybar Electric Company, Inc. In the future, the Company will comply with Item 101(c)(1)(vii)
of Regulation S-K to the extent applicable.</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B><I>&nbsp;</I></B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0; color: #222222"><B>* * * * *</B></P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">If you have any further comments or questions regarding this response, please contact
the undersigned at (763) 476-6866 or by e-mail at dherzog@clfd.net. Thank you for your attention to this matter.</P>

<P STYLE="font-size: 10pt; text-indent: 0.25in; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">Very truly yours,</P>

<P STYLE="font-size: 10pt; text-indent: 0.25in; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">CLEARFIELD, INC.</P>

<P STYLE="font-size: 10pt; text-indent: 2.5in; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-indent: 2.5in; margin: 0pt 0"></P>

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    <TD STYLE="width: 28%; border-bottom: Black 1pt solid">/s/ Daniel Herzog</TD>
    <TD STYLE="width: 39%">&nbsp;</TD>
    <TD STYLE="width: 33%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>Daniel Herzog</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>Chief Financial Officer</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
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<P STYLE="font-size: 10pt; text-indent: 2.5in; margin: 0pt 0">&nbsp;</P>

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<TD STYLE="width: 35pt; text-align: left">cc:</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify">Inessa Kessman, Staff Accountant</TD>
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<TD STYLE="width: 35pt; text-align: left"></TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify">Gregory Dundas, Staff Attorney</TD>
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<TD STYLE="width: 35pt; text-align: left"></TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify">Larry Spirgel, Assistant Director</TD>
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<P STYLE="font-size: 10pt; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

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