February 28, 2022
VIA EDGAR
U.S.
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 3030
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Mr. Jeffrey Gordon |
| Mr. John Cash | |
| Office of Manufacturing |
| Re: | Cemtrex, Inc. |
| Form 10-K for the Year Ended September 30, 2021 | |
| Filed January 21, 2022 | |
| File No. 001-37464 |
Gentlemen:
This letter responds to the comments received from the staff of the Securities and Exchange Commission (the “SEC”) by letter dated February 22, 2022, with respect to the Form 10-K for the Year Ended September 30, 2021, filed January 21, 2022, File No. 001-37464.
To facilitate the staff’s review, the SEC’s comments precede each of the Company’s responses.
Item 9A. Controls and Procedures
Disclosure Controls and Procedures, page 30
| 1. | We note you did not conclude on the effectiveness of your disclosure controls and procedures as of September 30, 2021. Please be advised that all annual and quarterly filings should include a conclusion as to whether disclosure controls and procedures are effective or not effective as of the report date as required by Item 307 of Regulation S-K. |
Response: The Company will file an amended 10-K to include in Item 9A whether the company’s disclosure controls and procedures are effective or not effective as of the report date as required by Item 307 of Regulation S-K.
Management’s Annual Report on Internal Control
Over Financial Reporting, page 31
| 2. | We note you did not conclude on the effectiveness of your internal control over financial reporting as of September 30, 2021. Please be advised that all annual filings should include a conclusion as to whether internal control over financial reporting is effective or not effective as of the report date as required by Item 308 of Regulation S-K. |
Response: The Company will file an amended 10-K to include in Item 9A whether the company’s disclosure controls and procedures are effective or not effective as of the report date as required by Item 308 of Regulation S-K.
Should any member of the SEC’s staff have any questions concerning the enclosed responses or desire any further information or clarification in respect of the Form 10-K for the Year Ended September 30, 2021, please do not hesitate to contact us at (631) 756-9116 or our counsel, Scott Doney of The Doney Law Firm at (702) 982-5686.
| Very truly yours, | |
| /s/ Paul Wyckoff . | |
| Paul Wyckoff | |
| Interim Chief Financial Officer | |
| Cemtrex, Inc. |
| cc: | Scott Doney |
| The Doney Law Firm |
Cemtrex Inc. ● 276 Greenpoint Ave Bld 8 Suite 208 ● Brooklyn, NY USA ● 11222 ● Tel:631.756.9116 Fax: 631.420.4985
www.cemtrex.com ● info@cemtrex.com