April 9, 2020

Michael R. Leach
Chief Financial Officer
Allied Motion Technologies Inc.
495 Commerce Drive
Amherst, NY 14228

       Re: Allied Motion Technologies Inc.
           Form 10-K for the fiscal year ended December 31, 2019
           Filed March 11, 2020
           File No. 0-04041

Dear Mr. Leach:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comment.

       Please respond to this comment within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this comment, we may have additional
comments.

Form 10-K for the fiscal year ended December 31, 2019

Controls and Procedures, page 59

1.     Please amend your filing to disclose a statement as to whether internal
control over
       financial reporting was effective as of December 31, 2019. Refer to Item
308(a)(3) of
       Regulation S-K for guidance.


       In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

       You may contact Jenn Do at (202) 551-3743 or Tracey McKoy at (202)
551-3772 with
any questions.
 Michael R. Leach
Allied Motion Technologies Inc.
April 9, 2020
Page 2


FirstName LastNameMichael R. Leach             Sincerely,
Comapany NameAllied Motion Technologies Inc.
                                               Division of Corporation Finance
April 9, 2020 Page 2                           Office of Life Sciences
FirstName LastName