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
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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