SEC Comment Letter for CECO ENVIRONMENTAL CORP (CECO) (CIK 0000003197) (CECO) — Nov 3, 2009
CECO ENVIRONMENTAL CORP (CECO) (CIK 0000003197)
Date: Nov. 3, 2009 · CIK: 0000003197 · Accession: 0000000000-09-062209
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UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4631 DIVISION OF CORPORATION FINANCE VIA FACSIMILE AND U.S. MAIL November 3, 2009 Dennis W. Blazer Chief Financial Officer CECO Environmental Corp. 3120 Forrer Street Cincinnati, Ohio 45209 RE: CECO Environmental Corp. Form 10-K for Fiscal Year Ended December 31, 2008 Forms 10-Q for Fiscal Quarters Ended March 31, 2009 and June 30, 2009 File No. 0-7099
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 further questions regard ing our review of your filings, please direct them to Ernest Greene, Staff Account ant, at (202) 551-3733, or in his absence, Nudrat Salik, Staff Acco untant, at (202) 551-3692.
S i n c e r e l y , R u f u s D e c k e r A c c o u n t i n g B r a n c h C h i e f
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-4631
DIVISION OF
CORPORATION FINANCE
VIA FACSIMILE AND U.S. MAIL
November 3, 2009
Dennis W. Blazer
Chief Financial Officer CECO Environmental Corp. 3120 Forrer Street Cincinnati, Ohio 45209
RE: CECO Environmental Corp.
Form 10-K for Fiscal Year Ended December 31, 2008
Forms 10-Q for Fiscal Quarters Ended March 31, 2009 and June 30, 2009 File No. 0-7099
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 further questions regard ing our review of your filings, please
direct them to Ernest Greene, Staff Account ant, at (202) 551-3733, or in his absence,
Nudrat Salik, Staff Acco untant, at (202) 551-3692.
S i n c e r e l y , R u f u s D e c k e r A c c o u n t i n g B r a n c h C h i e f