May 8, 2020
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attn: SiSi Cheng and Ernest Greene
Re: | IntriCon Corporation |
Form 10-K for the fiscal year ended December 31, 2019 | |
Filed March 16, 2020 | |
File No. 001-05005 |
Dear Ms. Cheng and Mr. Greene:
The Company hereby submits its responses to comments raised in the Staff’s letter, dated April 29, 2019 (the “Comment Letter”).
Form 10-K for the Year Ended December 31, 2019
Consolidated Statements of Operations, page 34
1. | In future filings, please revise to present the applicable income tax expense or benefit associated with your discontinued operations either as a separate line item or parenthetically here on the face of the statements of operations or in your discontinued operations footnote. Refer to ASC 205-20-50-5B(a) and 5C(b). |
● RESPONSE: The Company will include disclosure in its future filings to present the applicable income tax expense or benefit, if any, associated with its discontinued operations in its discontinued operations footnote. | |
If any member of the Staff has questions, please call me at (651) 604-9526.
Sincerely, | |||
/s/ Scott Longval | |||
Scott Longval | |||
Executive Vice President, Chief Operating Officer and Chief Financial Officer |
cc: | Nicholas A. Giordano, Audit Committee Chairman |
Mark S. Gorder, CEO | |
Francis E. Dehel, Esquire | |
John Dauwalter, CPA | |
Patrick Larson, CPA |