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SEC Company Response from CECO ENVIRONMENTAL CORP (CECO) (CIK 0000003197) (CECO) — May 10, 2022

CECO ENVIRONMENTAL CORP (CECO) (CIK 0000003197)
Date: May 10, 2022 · CIK: 0000003197 · Accession: 0001193125-22-146092

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File numbers found in text: 333-264623

Date
May 12, 2022
Author
Matthew Eckl
Form
CORRESP
Company
CECO ENVIRONMENTAL CORP (CECO) (CIK 0000003197)

Letter

CECO Environmental Corp.

14651 North Dallas Parkway, Suite 500

Dallas, Texas 75254

May 10,

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Attn: Matthew Crispino

Jan Woo

Re: CECO Environmental Corp.

Registration Statement on Form S-3 (File No. 333-264623)

Ladies and Gentlemen:

On behalf of CECO Environmental Corp. (the “Company”), the undersigned hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, that the effective time of the Registration Statement on Form S-3 (File No. 333-264623) (the “Registration Statement”) of the Company be accelerated to 10:00 a.m. on May 12, 2022, or as soon as practicable thereafter. The Company respectfully requests that you notify Bryan K. Brown of such effectiveness by a telephone call to (832) 239-3867.

Please contact Bryan K. Brown at Jones Day at (832) 239-3867 or by email at bkbrown@jonesday.com if you have any questions concerning this matter. Thank you for your continued attention to this matter.

Very truly yours,
CECO ENVIRONMENTAL CORP.

Show Raw Text
CORRESP
1
filename1.htm

CORRESP

 CECO Environmental Corp.

14651 North Dallas Parkway, Suite 500

Dallas, Texas 75254

 May 10,
2022

 VIA EDGAR

 United States Securities and
Exchange Commission

 Division of Corporation Finance

 100 F
Street, NE

 Washington, D.C. 20549

Attn:
 Matthew Crispino

Jan Woo

Re:
 CECO Environmental Corp.

Registration Statement on Form S-3 (File
No. 333-264623)

 Ladies and Gentlemen:

On behalf of CECO Environmental Corp. (the “Company”), the undersigned hereby requests, pursuant to Rule 461 promulgated under the
Securities Act of 1933, as amended, that the effective time of the Registration Statement on Form S-3 (File No. 333-264623) (the “Registration Statement”)
of the Company be accelerated to 10:00 a.m. on May 12, 2022, or as soon as practicable thereafter. The Company respectfully requests that you notify Bryan K. Brown of such effectiveness by a telephone call to (832) 239-3867.

 Please contact Bryan K. Brown at Jones Day at (832)
239-3867 or by email at bkbrown@jonesday.com 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:
 Bryan K. Brown

Jones Day