VIA EDGAR
May 6, 2010
United States Securities and Exchange Commission
Division of Corporation Finance
Mr. John Hartz,
Senior Assistant Chief Accountant
Washington, D.C. 20549-4631
| Re: | Form 10-K for the year ended November 30, 2009 Form 10-K/A filed April 14, 2010 Form 10-Q for the period ended February 28, 2010 File No. 1-31643 |
Dear Mr. Hartz:
This letter is in response to your follow up letter of April 22, 2010 regarding CCA Industries, Inc. Form 10-K for the year ended November 30, 2009. The following is our response to your letter:
Form 10-K/A filed April 14, 2010
An amended 10-K will be filed to add the following language to the required certifications: “...and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)...”.
Form 10-Q for the period ended February 28, 2010
Future filings will include enhanced disclosures related to revenue recognition and intangibles as previously requested. Enhanced disclosures were made in Form 10-Q for the period ended February 28, 2010. Revisions were made to Note 3, Intangible Assets, explaining that intangible assets are reviewed on a quarterly basis for impairment. The management discussion and analysis was expanded to discuss revenue recognition, including returns, sales incentives and coupons.
Exhibits 31.1 and 31.2
Future filings will include revised certifications using the exact language required.
200 Murray Hill Parkway, East Rutherford, NJ 07073 • Phone 201-935-3232 • Fax 201-935-0675 • www.ccaindustries.com
Page 1
