SEC Comment Letter for Perma-Pipe International Holdings, Inc. (PPIH) (CIK 0000914122) (PPIH) — Mar 10, 2009
Perma-Pipe International Holdings, Inc. (PPIH) (CIK 0000914122)
Date: March 10, 2009 · CIK: 0000914122 · Accession: 0000000000-09-012209
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UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE March 10, 2009 Mr. Michael D. Bennett Vice President, Secretary and Treasurer, MFRI, Inc. 7720 N. Leigh Ave Niles, IL 60714 Re: MFRI, Inc. Form 10-K for the year ended January 31, 2008 Definitive Proxy Statement on Schedule 14A, filed May 29, 2008 Form 10-Q for the quart er ended October 31, 2008 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 questions regarding our revi ew of these filings, please direct them to Mindy Hooker, Staff Accountant, at (202) 551-3732, Hagen Ganem, Attorney, at (202) 551-3330, or to the undersigned at (202) 551-3768. 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
March 10, 2009
Mr. Michael D. Bennett Vice President, Secretary and Treasurer, MFRI, Inc. 7720 N. Leigh Ave Niles, IL 60714
Re: MFRI, Inc.
Form 10-K for the year ended January 31, 2008 Definitive Proxy Statement on Schedule 14A, filed May 29, 2008
Form 10-Q for the quart er ended October 31, 2008
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 questions regarding our revi ew of these filings, please direct them
to Mindy Hooker, Staff Accountant, at (202) 551-3732, Hagen Ganem, Attorney, at (202)
551-3330, or to the undersigned at (202) 551-3768. S i n c e r e l y , John Cash B r a n c h C h i e f