SEC Comment Letter for TEAM INC (TISI) (CIK 0000318833) (TISI) — Feb 24, 2009

TEAM INC (TISI) (CIK 0000318833)
Date: Feb. 24, 2009 · CIK: 0000318833 · Accession: 0000000000-09-009583

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File numbers found in text: 001-08604

Date

February 24, 2009

Author

Larry Spirgel

Form

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Company

TEAM INC (TISI) (CIK 0000318833)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 3720 February 24, 2009 Mr. Philip J. Hawk Chairman and Chief Executive Officer Team, Inc. 200 Hermann Drive Alvin, Texas 77511 RE: Team, Inc. Form 10-K for the fiscal year ended May 31, 2008 Filed July 30, 2008 File No. 001-08604

Dear Mr. Hawk: We have completed our review of your Form 10-K and related filings and have no further comments at this time. S i n c e r e l y ,

Larry Spirgel A s s i s t a n t D i r e c t o r

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

Mail Stop 3720

       February 24, 2009
 Mr. Philip J. Hawk Chairman and Chief Executive Officer Team, Inc. 200 Hermann Drive Alvin, Texas 77511
 RE: Team, Inc.
Form 10-K for the fiscal year ended May 31, 2008
  Filed July 30, 2008
  File No. 001-08604

Dear Mr. Hawk:
We have completed our review of your Form 10-K and related filings and have no further
comments at this time.           S i n c e r e l y ,

Larry Spirgel
        A s s i s t a n t  D i r e c t o r

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