October 3, 2019
Luciano Melluzzo
President and Chief Executive Officer
Air Industries Group
1460 Fifth Avenue
Bay Shore, NY 11706
Re: Air Industries Group
Registration Statement on Form S-3
Filed September 30, 2019
File No. 333-234015
Dear Mr. Melluzzo:
This is to advise you that we have not reviewed and will not review your
registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration.
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.
Please contact Thomas Jones at 202-551-3602 with any questions.
Sincerely,
Division of
Corporation Finance
Office of
Manufacturing
cc: Vincent J. McGill, Esq.