SEC Comment Letter for Perma-Pipe International Holdings, (PPIH) — May 17, 2022
Perma-Pipe International Holdings, Inc.
Date: May 17, 2022 · CIK: 0000914122 · Accession: 0000000000-22-005370
AI Filing Summary & Sentiment
File numbers found in text: 333-264913
Letter
United States securities and exchange commission logo May 17, 2022 Bryan Norwood Chief Financial Officer Perma-Pipe International Holdings, Inc. 6410 W. Howard Street Niles, Illinois 60714 Re:Perma-Pipe International Holdings, Inc. Registration Statement on Form S-3 Filed May 13, 2022 File No. 333-264913 Dear Mr. Norwood: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Anna Abramson, Staff Attorney, at (202) 551-4969 or Jan Woo, Legal Branch Chief, at (202) 551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Spencer T. Moats
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United States securities and exchange commission logo
May 17, 2022
Bryan Norwood
Chief Financial Officer
Perma-Pipe International Holdings, Inc.
6410 W. Howard Street
Niles, Illinois 60714
Re:Perma-Pipe International Holdings, Inc.
Registration Statement on Form S-3
Filed May 13, 2022
File No. 333-264913
Dear Mr. Norwood:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Anna Abramson, Staff Attorney, at (202) 551-4969 or Jan Woo, Legal
Branch Chief, at (202) 551-3453 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Spencer T. Moats