SEC Comment Letter for CECO ENVIRONMENTAL CORP (CECO) (CIK 0000003197) (CECO) — Sep 2, 2011
CECO ENVIRONMENTAL CORP (CECO) (CIK 0000003197)
Date: Sept. 2, 2011 · CIK: 0000003197 · Accession: 0000000000-11-052982
AI Filing Summary & Sentiment
Reasoning
Letter
September 2, 2011 Via E-mail Mr. Dennis W. Blazer V.P. – Finance and Administration and CFO CECO Environmental Corp. 4625 Red Bank Road Cincinnati, OH 45227 RE: CECO Environmental Corp. Form 10-K for the Fiscal Ye ar ended December 31, 2010 Filed March 15, 2011 Form 10-Q for the Fiscal Quarter ended June 30, 2011 Filed August 12, 2011 File No. 0-7099
Dear Mr. Blazer: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Jeffrey Gordon for Rufus Decker
Accounting Branch Chief
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September 2, 2011 Via E-mail Mr. Dennis W. Blazer V.P. – Finance and Administration and CFO CECO Environmental Corp. 4625 Red Bank Road Cincinnati, OH 45227 RE: CECO Environmental Corp. Form 10-K for the Fiscal Ye ar ended December 31, 2010 Filed March 15, 2011 Form 10-Q for the Fiscal Quarter ended June 30, 2011 Filed August 12, 2011 File No. 0-7099 Dear Mr. Blazer: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Jeffrey Gordon for Rufus Decker Accounting Branch Chief