SEC Company Response from Perma-Pipe International Holdings, (PPIH) — May 18, 2022
Perma-Pipe International Holdings, Inc.
Date: May 18, 2022 · CIK: 0000914122 · Accession: 0001437749-22-012878
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File numbers found in text: 333-264913
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CORRESP 1 filename1.htm ppih20220517_corresp.htm PERMA-PIPE INTERNATIONAL HOLDINGS, INC. 6410 W. Howard Street Niles, Illinois 60714 May 18, 2022 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F. Street, N.E. Washington, D.C. 20549 Attention: Anna Abramson Re: Perma-Pipe International Holdings, Inc. Registration Statement on Form S‑3 (File No. 333-264913) Dear Ms. Abramson: Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant, Perma-Pipe International Holdings, Inc., hereby respectfully requests that the above-referenced Registration Statement be declared effective at 11:00 a.m., Eastern Time, on May 20, 2022, or as soon as practicable thereafter. Very truly yours, PERMA-PIPE INTERNATIONAL HOLDINGS, INC. By: /s/ D. Bryan Norwood D. Bryan Norwood Vice President and Chief Financial Officer