SEC Comment Letter for POWELL INDUSTRIES INC (POWL) (CIK 0000080420) (POWL) — Apr 7, 2005
POWELL INDUSTRIES INC (POWL) (CIK 0000080420)
Date: April 7, 2005 · CIK: 0000080420 · Accession: 0000000000-05-016767
AI Filing Summary & Sentiment
File numbers found in text: 001-12488
Letter
April 6, 2005 Via Facsimile and U.S. Mail Mr. Don R. Madison Vice President and Chief Financial Officer Powell Industries, Inc. 8550 Mosley Drive Houston, TX 77075-1180
Re: Powell Industries, Inc. Form 10-K for the fiscal year ended October 31, 2004 Filed January 31, 2005 Form 8-K dated December 15, 2004 File No. 001-12488
Dear Mr. Madison:
We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.
Sincerely,
Martin F. James
Senior Assistant Chief Accountant
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<DOCUMENT> <TYPE>LETTER <SEQUENCE>1 <FILENAME>filename1.txt <TEXT> Mail Stop 0306 April 6, 2005 Via Facsimile and U.S. Mail Mr. Don R. Madison Vice President and Chief Financial Officer Powell Industries, Inc. 8550 Mosley Drive Houston, TX 77075-1180 Re: Powell Industries, Inc. Form 10-K for the fiscal year ended October 31, 2004 Filed January 31, 2005 Form 8-K dated December 15, 2004 File No. 001-12488 Dear Mr. Madison: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. Sincerely, Martin F. James Senior Assistant Chief Accountant </TEXT> </DOCUMENT>