Koil Energy Solutions Inc. (KLNG)

[jdsgungho]

A comment letter can be submitted by anyone with a concern, but normally sec staff and is usually in relation to finances. Here is an example

http://www.sec.gov/Archives/edgar/data/1390312/000000000007024616/filename1.txt
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When an SEC Comment Letter Arrives

http://www.directorship.com/contentmgr/showdetails.php/id/24276/page/0