<SEC-DOCUMENT>0000000000-22-006084.txt : 20220719
<SEC-HEADER>0000000000-22-006084.hdr.sgml : 20220719
<ACCEPTANCE-DATETIME>20220606073009
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-22-006084
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20220606

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Omega Flex, Inc.
		CENTRAL INDEX KEY:			0001317945
		STANDARD INDUSTRIAL CLASSIFICATION:	HEATING EQUIP, EXCEPT ELEC & WARM AIR & PLUMBING FIXTURES [3430]
		IRS NUMBER:				231948942
		STATE OF INCORPORATION:			PA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		451 CREAMERY WAY
		CITY:			EXTON
		STATE:			PA
		ZIP:			19341
		BUSINESS PHONE:		610-524-7272

	MAIL ADDRESS:	
		STREET 1:		451 CREAMERY WAY
		CITY:			EXTON
		STATE:			PA
		ZIP:			19341
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
<PDF>
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<TEXT>
United States securities and exchange commission logo





                             June 6, 2022

       Matthew F. Unger
       Chief Financial Officer
       Omega Flex, Inc.
       451 Creamery Way
       Exton, PA 19341

                                                        Re: Omega Flex, Inc.
                                                            Form 10-K for the
Year Ended December 31, 2021
                                                            Filed March 14,
2022
                                                            File No. 000-51372

       Dear Mr. Unger:

              We have limited our review of your filing to the financial
statements and related
       disclosures and have the following comments. In some of our comments, we
may ask you to
       provide us with information so we may better understand your disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 10-K for the Year Ended December 31, 2021

       Management's Discussion and Analysis of Financial Condition and Results
of Operations, page
       21

   1.                                                   We note that your
discussion in MD&A excludes disclosure of any critical accounting
                                                        estimates. Please
revise to include disclosure of all critical accounting estimates as
                                                        required by Item 303 of
Regulation S-K. Your disclosure should include qualitative and
                                                        quantitative
information necessary to understand the estimation uncertainty and the impact
                                                        the critical accounting
estimate has had or is reasonably likely to have on your financial
                                                        condition or results of
operations to the extent the information is material and reasonably
                                                        available. This
information should include why each critical accounting estimate is subject
                                                        to uncertainty and, to
the extent the information is material and reasonably available, how
                                                        much each estimate
and/or assumption has changed over the period, and the sensitivity of
                                                        the reported amount to
the methods, assumptions and estimates underlying its calculation.
 Matthew F. Unger
Omega Flex, Inc.
June 6, 2022
Page 2
Financial Statements
Notes to the Consolidated Financial Statements
2. Significant Accounting Policies, page 36

2.       We note from your disclosure on page 37 that a warranty is generally
included with each
         purchase, providing assurance that the goods comply with agreed-upon
specifications, and
         the cost is therefore accrued accordingly. Please revise to include
the disclosures required
         by ASC 460-10-50-8. This includes your policy and methodology for
determining
         product warranty liability and a tabular reconciliation of the changes
in the warranty
         liability for the reporting period.
       In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

       You may contact Heather Clark at 202-551-3624 or Claire Erlanger at
202-551-3301 with
any questions.



FirstName LastNameMatthew F. Unger                             Sincerely,
Comapany NameOmega Flex, Inc.
                                                               Division of
Corporation Finance
June 6, 2022 Page 2                                            Office of
Manufacturing
FirstName LastName
</TEXT>
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