SEC Company Response from Perma-Pipe International Holdings, Inc. (PPIH) (CIK 0000914122) (PPIH) — Jan 9, 2009
Perma-Pipe International Holdings, Inc. (PPIH) (CIK 0000914122)
Date: Jan. 9, 2009 · CIK: 0000914122 · Accession: 0000914122-09-000004
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CORRESP 1 filename1.htm January 9, 2009 Mr. John Cash, Branch Chief Ms. Mindy Hooker, Staff Accountant Division of Corporation Finance United States Securities and Exchange Commission Washington, D.C. 20549-7010 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 quarter ended October 31, 2008 File No. 1-32530 Dear Mr. Cash and Ms. Hooker: We have received your December 23, 2008 letter with subject as above (“Comment Letter”), and are preparing our response. As instructed in the Comment Letter we are writing to advise you that, due to irregular availability of the necessary company employees and other individuals, including counsel, during the ten business days since December 23, 2008, we have not yet completed our response. We expect to be able to provide you with our response by January 16, 2009. Very truly yours, MFRI, INC. /s/ Michael D. Bennett Michael D. Bennett Vice President Chief Financial Officer