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SEC Comment Letter for Perma-Pipe International Holdings, (PPIH) — Jun 15, 2026

Perma-Pipe International Holdings, Inc.
Date: June 15, 2026 · CIK: 0000914122 · Accession: 0000000000-26-005975

Regulatory Compliance Financial Reporting Internal Controls

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File numbers found in text: 333-296640

Date
June 15, 2026
Author
Division of
Form
UPLOAD
Company
Perma-Pipe International Holdings, Inc.

Letter

Re: Perma-Pipe International Holdings, Inc. Registration Statement on Form S-3 Filed June 9, 2026 File No. 333-296640 Dear Saleh Sagr: 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 Alexandra Barone at 202-551-8816 with any questions.

June 15, 2026

Saleh Sagr Chief Executive Officer Perma-Pipe International Holdings, Inc. 2445 Technology Forest Blvd, Suite 1010 The Woodlands, Texas 77381

Sincerely,
Division of
Corporation Finance
Office of
Technology
cc: David R. Earhart, Esq.

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 June 15, 2026

Saleh Sagr
Chief Executive Officer
Perma-Pipe International Holdings, Inc.
2445 Technology Forest Blvd, Suite 1010
The Woodlands, Texas 77381

 Re: Perma-Pipe International Holdings, Inc.
 Registration Statement on Form S-3
 Filed June 9, 2026
 File No. 333-296640
Dear Saleh Sagr:
 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 Alexandra Barone at 202-551-8816 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of
Technology
cc: David R. Earhart, Esq.
</TEXT>
</DOCUMENT>