SEC Comment Letter for CECO ENVIRONMENTAL CORP (CECO) (CIK 0000003197) (CECO) — Jan 4, 2008
CECO ENVIRONMENTAL CORP (CECO) (CIK 0000003197)
Date: Jan. 4, 2008 · CIK: 0000003197 · Accession: 0000000000-08-000578
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UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010
DIVISION OF CORPORATION FINANCE
Mail Stop 7010 January 4, 2008
Via U.S. mail and facsimile
Mr. Dennis W. Blazer V.P. - Finance and Administrati on and Chief Financial Officer CECO Environmental Corp. 3120 Forrer Street Cincinnati, OH 45209 RE: Form 10-K for the fiscal year ended Dece mber 31, 2006 Form 10-Q for the quarte r ended June 30, 2007 Form 10-Q for the quarter ended September 30, 2007 File No. 0-07099 Dear Mr. Blazer: We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time.
If you have any questions regarding our review of your filings, please direct them to Lisa Haynes, Staff Accountant, at ( 202) 551-3424 or, in her absence, to the undersigned at (202) 551-3769. S i n c e r e l y , R u f u s D e c k e r Accounting Branch Chief
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
Mail Stop 7010
January 4, 2008
Via U.S. mail and facsimile
Mr. Dennis W. Blazer V.P. - Finance and Administrati on and Chief Financial Officer
CECO Environmental Corp.
3120 Forrer Street
Cincinnati, OH 45209
RE: Form 10-K for the fiscal year ended Dece mber 31, 2006
Form 10-Q for the quarte r ended June 30, 2007
Form 10-Q for the quarter ended September 30, 2007
File No. 0-07099
Dear Mr. Blazer:
We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time.
If you have any questions regarding our review of your filings, please direct them
to Lisa Haynes, Staff Accountant, at ( 202) 551-3424 or, in her absence, to the
undersigned at (202) 551-3769. S i n c e r e l y , R u f u s D e c k e r Accounting Branch Chief