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SEC Comment Letter 0000000000-26-003792 to CECO ENVIRONMENTAL CORP (CECO)

CECO ENVIRONMENTAL CORP
Date: April 15, 2026 · CIK: 0000003197 · Accession: 0000000000-26-003792

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File numbers found in text: 333-294924

Date
April 15, 2026
Author
Division of
Form
UPLOAD
Company
CECO ENVIRONMENTAL CORP

Letter

Re: CECO Environmental Corp. Registration Statement on Form S-4 Filed April 8, 2026 File No. 333-294924 Dear Todd Gleason:

April 15, 2026

Todd Gleason Chief Executive Officer CECO Environmental Corp. 5080 Spectrum Drive, Suite 800E Addison, Texas 75001

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 Matthew Crispino at 202-551-3456 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Technology
cc: Jonathan Whalen

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 April 15, 2026

Todd Gleason
Chief Executive Officer
CECO Environmental Corp.
5080 Spectrum Drive, Suite 800E
Addison, Texas 75001

 Re: CECO Environmental Corp.
 Registration Statement on Form S-4
 Filed April 8, 2026
 File No. 333-294924
Dear Todd Gleason:

 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 Matthew Crispino at 202-551-3456 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Technology
cc: Jonathan Whalen
</TEXT>
</DOCUMENT>