Via EDGAR and Facsimile
August 11, 2008
Mr. Terence OBrien, Accounting Branch Chief
Ms. Tracey Houser, Staff Accountant
United States Securities and Exchange Commission
Division of Corporation Finance
1 Station Place, N.E., Stop 7010
Washington, D.C. 20549
RE: | Optical Cable Corporation |
Form 10-K for the Fiscal Year Ended October 31, 2007
Filed January 29, 2008
Forms 10-Q for the Fiscal Quarters Ended January 31, 2008 and
April 30, 2008
File No. 0-27022
Dear Mr. OBrien and Ms. Houser:
Thank you for your letter dated July 14, 2008 with respect to Optical Cables Form 10-K for the Fiscal Year Ended October 31, 2007 and Optical Cables Forms 10-Q for the Fiscal Quarters Ended January 31, 2008 and April 30, 2008. This letter has been submitted by facsimile and by EDGAR. A hard copy has been sent by overnight courier for delivery on August 12, 2008.
As requested, Optical Cable hereby acknowledges the following:
| Optical Cable is responsible for the adequacy and accuracy of the disclosure in its filings; |
| Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| Optical Cable may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
We appreciate your assistance in review of Optical Cables periodic filings and look forward to hearing from you.
Sincerely, |
OPTICAL CABLE CORPORATION |
/s/ Tracy G. Smith |
Tracy G. Smith |
Senior Vice President and Chief Financial Officer |