SEC Comment Letter for CECO ENVIRONMENTAL CORP (CECO) (CIK 0000003197) (CECO) — Jul 26, 2013
CECO ENVIRONMENTAL CORP (CECO) (CIK 0000003197)
Date: July 26, 2013 · CIK: 0000003197 · Accession: 0000000000-13-041040
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-07099
Letter
July 25, 2013 Via E -mail Jeffrey Lang Chief Executive Officer CECO Environmental Corp. 4625 Red Bank Road, Suite 200 Cincinnati, Ohio 45227
Re: CECO Environmental Corp. Form 10-K for Fiscal Year Ended December 31, 2012 Filed March 15 , 2013 File No. 000-07099
Dear Mr. Lang :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company 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 u rge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Pamela Long
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July 25, 2013 Via E -mail Jeffrey Lang Chief Executive Officer CECO Environmental Corp. 4625 Red Bank Road, Suite 200 Cincinnati, Ohio 45227 Re: CECO Environmental Corp. Form 10-K for Fiscal Year Ended December 31, 2012 Filed March 15 , 2013 File No. 000-07099 Dear Mr. Lang : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company 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 u rge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Pamela Long Pamela Long Assist ant Director