SEC Comment Letter for NWPX Infrastructure, (NWPX) — Aug 25, 2005
NWPX Infrastructure, Inc.
Date: Aug. 25, 2005 · CIK: 0001001385 · Accession: 0000000000-05-044147
AI Filing Summary & Sentiment
Reasoning
Letter
August 25, 2005 via U.S. mail and facsimile John Murakami, Chief Financial Officer Northwest Pipe Company 200 S.W. Market Street Portland, Oregon 97201
RE: Form 10-K for the Fiscal Year ended December 31, 2004 File No. 0-27140
Dear Mr. Murakami:
We have completed our review of your Form 10-K and related filings and have no further comments at this time.
Sincerely,
John Hartz
Senior Assistant Chief Accountant
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<TEXT>
August 25, 2005
via U.S. mail and facsimile
John Murakami, Chief Financial Officer
Northwest Pipe Company
200 S.W. Market Street
Portland, Oregon 97201
RE: Form 10-K for the Fiscal Year ended December 31, 2004
File No. 0-27140
Dear Mr. Murakami:
We have completed our review of your Form 10-K and related
filings and have no further comments at this time.
Sincerely,
John Hartz
Senior Assistant Chief Accountant
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Mr. Gary T. Steele
March 9, 2005
Page 1 of 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
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