SEC Comment Letter for NWPX Infrastructure, (NWPX) — Feb 23, 2011

NWPX Infrastructure, Inc.
Date: Feb. 23, 2011 · CIK: 0001001385 · Accession: 0000000000-11-011605

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File numbers found in text: 000-27140

Date

February 17, 2011

Author

Terence O'Brien

Form

UPLOAD

Company

NWPX Infrastructure, Inc.

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4631

DIVISION OF CORPORATION FINANCE

February 17, 2011

via U.S. mail and facsimile

Richard A. Roman, Chief Executive Officer Northwest Pipe Company 5721 SE Columbia Way, Suite 200 Vancouver, WA 98661 RE: Northwest Pipe Company Form 10-K for the Fiscal Year Ended December 31, 2009 Filed November 4, 2010 File No. 000-27140 Dear Mr. Roman: We have completed our review of your fili ngs and do not have any further comments at this time. Sincerely, T e r e n c e O ’ B r i e n A c c o u n t i n g B r a n c h C h i e f

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-4631

       DIVISION OF
CORPORATION FINANCE

February 17, 2011

via U.S. mail and facsimile

Richard A. Roman, Chief Executive Officer Northwest Pipe Company 5721 SE Columbia Way, Suite 200  Vancouver, WA 98661
 RE: Northwest Pipe Company
  Form 10-K for the Fiscal Year Ended December 31, 2009
  Filed November 4, 2010
  File No.  000-27140
Dear Mr. Roman:
 We have completed our review of your fili ngs and do not have any further comments at
this time.
Sincerely,
           T e r e n c e  O ’ B r i e n          A c c o u n t i n g  B r a n c h  C h i e f

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