<SEC-DOCUMENT>0001213900-19-010016.txt : 20190716
<SEC-HEADER>0001213900-19-010016.hdr.sgml : 20190716
<ACCEPTANCE-DATETIME>20190604131239
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ACCESSION NUMBER:		0001213900-19-010016
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20190604

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AIR INDUSTRIES GROUP
		CENTRAL INDEX KEY:			0001009891
		STANDARD INDUSTRIAL CLASSIFICATION:	AIRCRAFT PART & AUXILIARY EQUIPMENT, NEC [3728]
		IRS NUMBER:				204458244
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1460 FIFTH AVENUE
		CITY:			BAY SHORE
		STATE:			NY
		ZIP:			11706
		BUSINESS PHONE:		631-881-4920

	MAIL ADDRESS:	
		STREET 1:		1460 FIFTH AVENUE
		CITY:			BAY SHORE
		STATE:			NY
		ZIP:			11706

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AIR INDUSTRIES GROUP, INC.
		DATE OF NAME CHANGE:	20070702

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Gales Industries Inc
		DATE OF NAME CHANGE:	20060410

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Ashlin Development Corp
		DATE OF NAME CHANGE:	20050127
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    <TD STYLE="font-size: 10pt; width: 20%">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center; width: 60%"><FONT STYLE="font-variant: small-caps"><B>Mandelbaum Salsburg P.C.</B></FONT></TD>
    <TD STYLE="font-size: 10pt; width: 20%"></TD></TR>
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    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Vincent J. McGill</B>&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Partner</B></P></TD>
    <TD STYLE="text-align: center">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt"><B>1270 AVENUE&nbsp;OF THE AMERICAS, SUITE
        1808 </B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt"><B>NEW YORK, NEW YORK 10020 </B></P></TD>
    <TD STYLE="white-space: nowrap; text-align: left; vertical-align: bottom"><B>Direct</B> <B>Dial: 212 324-1876</B><BR>
    <B>E-mail: mcgill@lawfirm.ms</B></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt">June 4, 2019</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">AD Office 5 &mdash; Transportation and Leisure</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Re: Air Industries Group</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Form 10-K/A for the Fiscal Year Ended December 31, 2018</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Filed April 8, 2019</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">File No. 001-35927</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; text-align: justify">On behalf of our client, Air Industries
Group, Inc. (the &ldquo;Company&rdquo;), I am submitting this letter in response to the Staff&rsquo;s letter of comment dated May
30, 2019 with respect to the Company&rsquo;s Annual Report on Form 10-K/A for the year ended December 31, 2018 filed on April 8,
2019 (the &ldquo;2018 Form 10-K&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company has filed
an amendment to the 2018 Form 10-K (the &ldquo;Amendment&rdquo;) which, together with the responses set forth below in this letter,
address the issues which were the subject of the Staff&rsquo;s comments. Our responses below have been numbered to correspond to
the Staff&rsquo;s comments.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.1in 0pt 0; text-align: justify"><U>Form 10-K/A for the fiscal
year ended December 31, 2018 </U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.1in 0pt 0; text-align: justify"><U STYLE="text-decoration: none">&nbsp;</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.1in 0pt 0; text-align: justify"><U>Note 1: Formation and Basis
of Presentation Going Concern, page F-7 </U></P>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.45in">1.</TD><TD STYLE="text-align: justify">Based on your disclosure here, it is not clear whether management&rsquo;s evaluation of substantial doubt regarding the company&rsquo;s
ability to continue as a going concern determined that there was or was not substantial doubt. In addition, if substantial doubt
existed, it is not clear whether it was alleviated because management&rsquo;s plans were probable of being effectively implemented and
were probable of mitigating the conditions or events that raised the substantial doubt. Please revise your disclosure here and
in future periodic reports - to the extent that conditions or events, considered in the aggregate, raise substantial doubt - to
disclose management&rsquo;s evaluation and conclusions as required by ASC 205-40-50-12 or 13-14, as applicable.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><U>Response</U>:
The disclosure in note 1 to the financial statements concerning the Company&rsquo;s ability to continue as a going concern has
been revised in response to this comment.</FONT></P>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

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<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Note 3: Summary of Significant Accounting Policies, page
F-10</U></P>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">2.</TD><TD STYLE="padding-right: 0; text-align: justify">We note that as of December 31, 2018 the company changed its policy to account for engineering
costs. Please file a letter from your independent accountant concurring with your conclusion as to the new method&rsquo;s preferability
in accordance with Item 601 of Regulation S-K.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><U>Response</U>: According to the Division
of Corporation Finance&rsquo;s Financial Reporting Manual (FRM), Section 4230.2 &ldquo;Changes in Accounting Principles,&rdquo;
an accountant&rsquo;s preferability letter is not required for a change in estimate effected by a change in accounting principle
(see <I>FRM Section 4230.2 paragraph c. Preferability Letters, subparagraph 4). </I>Based upon the available guidance, the Company
has determined that the change in its policy to account for engineering costs to be a change in accounting estimate that is effected
by a change in accounting principal. Accordingly, the letter required in accordance with Item 601 of Regulation S-K has not been
filed as an exhibit to the Amendment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">According to the FASB
Codification Section 250-10-45&nbsp;Other Presentation Matters, Accounting Changes, Change in Accounting Estimate 250-10-45-18
&ldquo;Distinguishing between a change in an accounting principle and a change in an accounting estimate is sometimes difficult.
In some cases, a change in accounting estimate is effected by a change in accounting principle. One example of this type of change
is a change in method of depreciation, amortization, or depletion for long-lived, nonfinancial assets (hereinafter referred to
as depreciation method). The new depreciation method is adopted in partial or complete recognition of a change in the estimated
future benefits inherent in the asset, the pattern of consumption of those benefits, or the information available to the entity
about those benefits. The effect of the change in accounting principle, or the method of applying it, may be inseparable from the
effect of the change in accounting estimate. Changes of that type often are related to the continuing process of obtaining additional
information and revising estimates and, therefore, shall be considered changes in estimates for purposes of applying this Subtopic.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Please direct your
comments, if any, or questions concerning this filing to the undersigned (212) 324-1876 or vmcgill@lawfirm.ms, or in my absence,
Mark Orenstein (212) 324-1877, or morenstein@lawfirm.ms.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

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    <TD STYLE="width: 60%">&nbsp;</TD>
    <TD STYLE="width: 40%">Very truly yours,</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid">/s/ Vincent J. McGill &nbsp;</TD></TR>
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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left">cc:</TD><TD STYLE="text-align: justify">Theresa Brillant</TD>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">Lyn Shenk</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">Michael Recca</P>



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