SEC Comment Letter for TEAM INC (TISI) (CIK 0000318833) (TISI) — Mar 11, 2011

TEAM INC (TISI) (CIK 0000318833)
Date: March 11, 2011 · CIK: 0000318833 · Accession: 0000000000-11-015466

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Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

March 11, 2011

Author

Larry Spirgel

Form

UPLOAD

Company

TEAM INC (TISI) (CIK 0000318833)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mr. Ted W. Owen Chief Financial Officer Team, Inc. 200 Hermann Drive Alvin, Texas 77511 March 11, 2011 Re: Team, Inc. Form 10-K for the fiscal year ended May 31, 2010 Filed August 6, 2010 File No. 1-08604

Dear Mr. Owen: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. 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

  Mr. Ted W. Owen Chief Financial Officer Team, Inc. 200 Hermann Drive Alvin, Texas 77511         March 11, 2011
Re: Team, Inc.
Form 10-K for the fiscal year ended May 31, 2010 Filed August 6, 2010 File No. 1-08604

Dear Mr. Owen:   We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.             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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