SEC Comment Letter for Aegion Corp (CIK 0000353020) — May 28, 2020
Aegion Corp (CIK 0000353020)
Date: May 28, 2020 · CIK: 0000353020 · Accession: 0000000000-20-004759
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File numbers found in text: 001-35328
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United States securities and exchange commission logo
May 28, 2020
David F. Morris
Executive Vice President and Chief Financial Officer
Aegion Corporation
17988 Edison Avenue
Chesterfield, Missouri 63005-1195
Re:Aegion Corporation
Form 10-K filed March 2, 2020
File No. 001-35328
Dear Mr. Morris:
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 Real Estate & Construction