SEC Company Response from CECO ENVIRONMENTAL CORP (CECO) (CIK 0000003197) (CECO) — May 1, 2019
CECO ENVIRONMENTAL CORP (CECO) (CIK 0000003197)
Date: May 1, 2019 · CIK: 0000003197 · Accession: 0001193125-19-130750
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File numbers found in text: 333-231001
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CORRESP 1 filename1.htm CORRESP CECO Environmental Corp. 14651 North Dallas Parkway, Suite 500 Dallas, Texas 75254 May 1, 2019 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Attn: Edward M. Kelly Re: CECO Environmental Corp. Registration Statement on Form S-3 (File No. 333-231001) Ladies and Gentlemen: On behalf of CECO Environmental Corp. (the “Company”), the undersigned hereby requests, pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, that the effective time of the Registration Statement on Form S-3 (File No. 333-231001) (the “Registration Statement”) of the Company be accelerated to 10:00 a.m. on May 3, 2019, or as soon as practicable thereafter. The Company respectfully requests that you notify Michael J. Solecki of such effectiveness by a telephone call to (216) 586-7103. Please contact Michael J. Solecki at Jones Day at (216) 586-7103 if you have any questions concerning this matter. Thank you for your continued attention to this matter. Very truly yours, CECO ENVIRONMENTAL CORP. By: /s/ Matthew Eckl Name: Matthew Eckl Title: Chief Financial Officer cc: Michael J. Solecki, Esq.