Company: NSSC
Filing Date: 2025-03-14
Form Type: CORRESP
Source: 0001558370-25-003019
Chunk: 0

Company: NAPCO SECURITY TECHNOLOGIES, INC
Filing Date: 2025-03-14
Form: CORRESP
Chunk 0
---
March 14, 2025 Securities and Exchange Commission Division of Corporation Finance 100F Street NE Washington, DC 20549

| Attention: | Beverly Singleton |
| ​          | Jean Yu           |

| ​   
 RE: 
 ​   
 ​   | ​                                                          
 Napco Security Technologies, Inc.                          
 Form 10-K for the Fiscal Year Ended June 30, 2024          
 Form 10-Q for the Quarterly Period Ended December 31, 2024 |
|:----|:-----------------------------------------------------------|
| ​   | Form 8-K, filed February 3, 2025                           |
| ​   | File No. 000-10004                                         |

Dear Ms. Singleton and Ms. Yu: This letter is in response to the letter (the “Comment Letter”) dated March 6, 2025 from the staff (the “Staff”) of the United States Securities and Exchange Commission (the “Commission”), with respect to the Napco Security Technologies, Inc. (“Napco” or the “Company”) filings referenced above. We have set forth below in bold text the comments contained in the Comment Letter followed by our responses. Form 10-Q for the Quarterly Period Ended December 31, 2024 Note 1 - Nature of Business and Summary of Significant Accounting Policies, page 9

| 1. | Please provide disclosure as to whether all adjustments which are, in the opinion of management, necessary to a fair statement of the quarterly interim financial statements have been made, and if so, further state if all such adjustments are of a normal recurring nature. Refer to Rule 10-01(b)(8) of Regulation S-X. |

Response.The Company acknowledges the Staff’s comment and respectfully advises the Staff that it has considered Rule 10-01(b)(8) of Regulation S-X, and it is the opinion of management that all adjustments, of a recurring nature, necessary for a fair statement of the quarterly interim financial statements have been made. In response to the Staff’s comment, the following disclosure will be added to Note 1 in all future quarterly interim financial statements on Form 10-Q. Basis of Presentation The accompanying unaudited Condensed Consolidated Financial Statements of Napco Security Technologies, Inc. (Napco) have been prepared in accordance with U.S. GAAP as defined in Financial Accounting Standards Board (“FASB”) Accounting Standards Codification 270 for interim financial information and with the instructions to Rule 10-01 of Securities and Exchange Commission Regulation S-X