CORRESP 6 filename6.htm

Unassociated Document

AIR INDUSTRIES GROUP

360 Motor Parkway, Suite 100

Hauppauge, NY 11788

September 15, 2016

Securities and Exchange Commission

Division of Corporation Finance

Washington, D.C. 20549

Attention: John Dana Brown, Esq.

Re. Air Industries Group Preliminary Proxy Statement on Schedule 14A Filed July 8, 2016 File No. 001-35927

Dear Mr. Brown:

In response to your letter of comment dated July 29, 2016 concerning the preliminary proxy statement filed by our company (the “Company”) on July 8, 2016, on behalf of the Company I hereby acknowledge 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/ Daniel R. Godin

      President and CEO

cc: Daniel E. Field Vincent J. McGill, Esq.