OMEGA FLEX, INC.
451 Creamery Way,
Exton, Pennsylvania, 19341
January 13, 2021
VIA EDGAR
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Omega Flex, Inc.
Registration Statement on
Form S-3 (File No. 333-251989)
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, we hereby request that the effective date of the above-captioned Registration Statement on Form S-3 (the “S-3”) of Omega Flex, Inc. (the “Company”) be accelerated to January 15, 2020 at 4:00 p.m. E.S.T. or as soon thereafter as may be practicable.
We understand that the Staff will consider this request as confirmation by the Company of its awareness of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement. If you have any questions regarding the foregoing, please contact David S. Huntington of Paul, Weiss, Rifkind, Wharton & Garrison LLP at (212) 373-3124.
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Very truly yours, | ||
OMEGA FLEX, INC. | ||
By: | /s/ Paul J. Kane | |
Name: | Paul J. Kane | |
Title: | Vice President – Finance (Chief Financial Officer) |