SEC Company Response from Perma-Pipe International Holdings, (PPIH) — Jun 22, 2026
Perma-Pipe International Holdings, Inc.
Date: June 22, 2026 · CIK: 0000914122 · Accession: 0001437749-26-021269
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-296640
Letter
ppih20260619_corresp.htm
June 22, 2026
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Alexandra Barone
Re: Perma-Pipe International Holdings, Inc.
Registration Statement on Form S-3
Filed June 9, 2026
File No. 333-296640
Acceleration Request
Requested Date: June 26, 2026
Requested Time: 4:00 PM Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Perma-Pipe International Holdings, Inc. (the “ Company ”) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-296640) (the “ Registration Statement ”) be declared effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable, or at such later time as the Company may request by telephone to the staff (the “ Staff ”) of the Securities and Exchange Commission (the “ Commission ”). The Company hereby authorizes David R. Earhart of Gray Reed & McGraw LLP, counsel for the Company, to make such request on the Company’s behalf.
The Company requests that it be notified of the effectiveness of the Registration Statement by telephone to David R. Earhart of Gray Reed & McGraw LLP, at (469) 320-6041. Please direct any questions or comments regarding this acceleration request to David R. Earhart.
Sincerely,
PERMA-PIPE INTERNATIONAL HOLDINGS, INC.
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CORRESP 1 filename1.htm ppih20260619_corresp.htm June 22, 2026 Via EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Alexandra Barone Re: Perma-Pipe International Holdings, Inc. Registration Statement on Form S-3 Filed June 9, 2026 File No. 333-296640 Acceleration Request Requested Date: June 26, 2026 Requested Time: 4:00 PM Eastern Time Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Perma-Pipe International Holdings, Inc. (the “ Company ”) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-296640) (the “ Registration Statement ”) be declared effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable, or at such later time as the Company may request by telephone to the staff (the “ Staff ”) of the Securities and Exchange Commission (the “ Commission ”). The Company hereby authorizes David R. Earhart of Gray Reed & McGraw LLP, counsel for the Company, to make such request on the Company’s behalf. The Company requests that it be notified of the effectiveness of the Registration Statement by telephone to David R. Earhart of Gray Reed & McGraw LLP, at (469) 320-6041. Please direct any questions or comments regarding this acceleration request to David R. Earhart. Sincerely, PERMA-PIPE INTERNATIONAL HOLDINGS, INC. By: /s/ Matthew Lewicki Matthew Lewicki Chief Financial Officer cc: David R. Earhart Gray Reed & McGraw LLP