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SEC Comment Letter for CECO ENVIRONMENTAL CORP (CECO) (CIK 0000003197) (CECO) — Apr 30, 2019

CECO ENVIRONMENTAL CORP (CECO) (CIK 0000003197)
Date: April 30, 2019 · CIK: 0000003197 · Accession: 0000000000-19-007753

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File numbers found in text: 333-231001

Date
April 30, 2019
Author
Matthew Eckl
Form
UPLOAD
Company
CECO ENVIRONMENTAL CORP (CECO) (CIK 0000003197)

Letter

April 30, 2019 Matthew Eckl Chief Financial Officer CECO Environmental Corp. 14651 North Dallas Parkway, Suite 500 Dallas, TX 75254 Re:CECO Environmental Corp. Registration Statement on Form S-3 April 24, 2019 File No. 333-231001 Dear Mr. Eckl: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Edward M. Kelly, Senior Counsel, at (202) 551-3728 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing and Construction

Show Raw Text
April 30, 2019
Matthew Eckl
Chief Financial Officer
CECO Environmental Corp.
14651 North Dallas Parkway, Suite 500
Dallas, TX 75254
Re:CECO Environmental Corp.
Registration Statement on Form S-3
April 24, 2019
File No. 333-231001
Dear Mr. Eckl:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  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.
            Please contact Edward M. Kelly, Senior Counsel, at (202) 551-3728 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing and
Construction