SEC Comment Letter 0000000000-23-003559 to POWELL INDUSTRIES INC (POWL) (CIK 0000080420) (POWL)
POWELL INDUSTRIES INC (POWL) (CIK 0000080420)
Date: April 10, 2023 · CIK: 0000080420 · Accession: 0000000000-23-003559
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File numbers found in text: 001-12488
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United States securities and exchange commission logo
April 10, 2023
Michael W. Metcalf
Chief Financial Officer
Powell Industries, Inc.
8550 Mosley Road
Houston, TX 77075-1180
Re:Powell Industries, Inc.
Form 10-K for the Fiscal Year Ended September 30, 2022
Filed December 6, 2022
File No. 001-12488
Dear Michael W. Metcalf:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Manufacturing