SEC Comment Letter for Perma-Pipe International Holdings, (PPIH) — Feb 2, 2012
Perma-Pipe International Holdings, Inc.
Date: Feb. 2, 2012 · CIK: 0000914122 · Accession: 0000000000-12-005782
AI Filing Summary & Sentiment
Letter
February 2, 2012 Via facsimile Mr. Michael D. Bennett VP, Chief Financial Officer, Secretary and Treasurer MFRI, Inc. 7720 N. Leigh Avenue Niles, IL 60714 Re: MFRI, Inc. Form 10-K for the fiscal year ended January 31, 2011 Filed April 14, 2011 Definitive Proxy Statement on Schedule 14A Filed May 27, 2011 Forms 10-Q for the periods ended April 30, 2011, July 31, 2011 and October 31, 2011 Filed June 13, 2011, September 14, 2011 and December 12, 2011 File No. 1-32530
Dear Mr. Bennett: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ John Cash
John Cash Branch Chief
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February 2, 2012 Via facsimile Mr. Michael D. Bennett VP, Chief Financial Officer, Secretary and Treasurer MFRI, Inc. 7720 N. Leigh Avenue Niles, IL 60714 Re: MFRI, Inc. Form 10-K for the fiscal year ended January 31, 2011 Filed April 14, 2011 Definitive Proxy Statement on Schedule 14A Filed May 27, 2011 Forms 10-Q for the periods ended April 30, 2011, July 31, 2011 and October 31, 2011 Filed June 13, 2011, September 14, 2011 and December 12, 2011 File No. 1-32530 Dear Mr. Bennett: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ John Cash John Cash Branch Chief