SEC Comment Letter for NWPX Infrastructure, (NWPX) — Jan 20, 2012
NWPX Infrastructure, Inc.
Date: Jan. 20, 2012 · CIK: 0001001385 · Accession: 0000000000-12-003147
AI Filing Summary & Sentiment
Reasoning
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE January 19, 2012 Via Facsimile Ms. Robin Gantt Chief Financial Officer Northwest Pipe Company 5721 SE Columbia Way, Suite 200 Vancouver, WA 98661 RE: Northwest Pipe Company Form 8-K Filed December 22, 2011 File No. 0-27140
Dear Ms. Gantt:
We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Terence O’Brien 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
Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
January 19, 2012
Via Facsimile
Ms. Robin Gantt
Chief Financial Officer Northwest Pipe Company 5721 SE Columbia Way, Suite 200 Vancouver, WA 98661
RE: Northwest Pipe Company
Form 8-K Filed December 22, 2011 File No. 0-27140
Dear Ms. Gantt:
We have completed our review of your f iling. We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or th e filing and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States. We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Terence O’Brien
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