SEC Company Response from CECO ENVIRONMENTAL CORP (CECO) (CIK 0000003197) (CECO) — Jul 29, 2015
CECO ENVIRONMENTAL CORP (CECO) (CIK 0000003197)
Date: July 29, 2015 · CIK: 0000003197 · Accession: 0001193125-15-268178
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File numbers found in text: 333-204816
Letter
VIA EDGAR Division of Corporation Finance Re: CECO Environmental Corp. Amendment No. 3 to Registration Statement on Form S-4 Filed July 29, 2015 File No. 333-204816
Dear Ms. Long:
On behalf of CECO Environmental Corp. (“CECO”), we are providing the Staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”) with four copies of Amendment No. 3 (“Amendment No. 3”) to CECO’s Registration Statement on Form S-4 (the “Registration Statement”) filed with the Commission on July 29, 2015.
The provided copies of Amendment No. 3 have been marked by the financial printer to show the changes from Amendment No. 2 (“Amendment No. 2”) to the Registration Statement. At the Staff’s request, Amendment No. 3 includes information that had not been completed in Amendment No. 2, including outstanding share numbers, ownership percentages, examples, the record date for the shareholders meetings and the date of the shareholders meetings, all based on the most recent available information.
If further information regarding any aspect of this Amendment No. 3 is required, please contact the undersigned at (513) 361-1229.
Pamela Long
July 29, 2015
Sincerely,
Squire Patton Boggs (US) LLP
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CORRESP 1 filename1.htm Letter to the SEC Squire Patton Boggs (US) LLP 221 E. Fourth St., Suite 2900 Cincinnati, Ohio 45202 O + 1 513 361 1200 F + 1 513 361 1201 squirepattonboggs.com July 29, 2015 VIA EDGAR Pamela Long Assistant Director U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, North East Washington, D.C. 20549 Re: CECO Environmental Corp. Amendment No. 3 to Registration Statement on Form S-4 Filed July 29, 2015 File No. 333-204816 Dear Ms. Long: On behalf of CECO Environmental Corp. (“CECO”), we are providing the Staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”) with four copies of Amendment No. 3 (“Amendment No. 3”) to CECO’s Registration Statement on Form S-4 (the “Registration Statement”) filed with the Commission on July 29, 2015. The provided copies of Amendment No. 3 have been marked by the financial printer to show the changes from Amendment No. 2 (“Amendment No. 2”) to the Registration Statement. At the Staff’s request, Amendment No. 3 includes information that had not been completed in Amendment No. 2, including outstanding share numbers, ownership percentages, examples, the record date for the shareholders meetings and the date of the shareholders meetings, all based on the most recent available information. If further information regarding any aspect of this Amendment No. 3 is required, please contact the undersigned at (513) 361-1229. Pamela Long July 29, 2015 Sincerely, Squire Patton Boggs (US) LLP /s/ Toby D. Merchant Toby D. Merchant CECO Environmental Corp.: Jeffrey Lang Edward Prajzner Jonathan Pollack PMFG, Inc. Peter J Burlage Ronald McCrummen Squire Patton Boggs (US) LLP Daniel G. Berick Jones Day James E. O’Bannon David A. Kern 2