SEC Comment Letter for Perma-Pipe International Holdings, Inc. (PPIH) (CIK 0000914122) (PPIH) — May 1, 2006

Perma-Pipe International Holdings, Inc. (PPIH) (CIK 0000914122)
Date: May 1, 2006 · CIK: 0000914122 · Accession: 0000000000-06-020249

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

May 1, 2006

Author

John Cash

Form

UPLOAD

Company

Perma-Pipe International Holdings, Inc. (PPIH) (CIK 0000914122)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE May 1, 2006 Mr. Michael D. Bennett Vice President, Secretary and Treasurer, MFRI, Inc. 7720 Lehigh Avenue Niles, IL 60714

Re: MFRI, Inc. Form 10-K for the fiscal year ended January 31, 2005 File No. 1-32530

Dear Mr. Bennett:

We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time.

If you have any further questions regard ing our review of your filings, please direct them to Mindy Hooker, Staff Accountant, at (202) 551-3732 or, in her absence, to the undersigned at (202) 551-3769.

S i n c e r e l y ,

John Cash B r a n c h C h i e f

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

       DIVISION OF
CORPORATION FINANCE

May 1, 2006

Mr. Michael D. Bennett
Vice President, Secretary and Treasurer, MFRI, Inc.
7720 Lehigh Avenue
Niles, IL 60714

Re: MFRI, Inc.
Form 10-K for the fiscal year ended January 31, 2005
File No. 1-32530

Dear Mr. Bennett:

We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time.

If you have any further questions regard ing our review of your filings, please
direct them to Mindy Hooker, Staff Accountant,  at (202) 551-3732 or, in her absence, to
the undersigned at (202) 551-3769.

       S i n c e r e l y ,

       John Cash
       B r a n c h  C h i e f

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