SEC Comment Letter for NWPX Infrastructure, (NWPX) — Aug 1, 2012

NWPX Infrastructure, Inc.
Date: Aug. 1, 2012 · CIK: 0001001385 · Accession: 0000000000-12-041238

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File numbers found in text: 000-27140

Date

December 31, 2011

Author

/s/ Terence O ’Brien

Form

UPLOAD

Company

NWPX Infrastructure, Inc.

Letter

August 1 , 2012 Via E -mail Mr. 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 Fis cal Year Ended December 31, 2011 Filed April 27, 2012 File No . 000-27140

Dear Mr. Roman :

We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the Unite d States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings to be certain that the filings includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Terence O ’Brien

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August 1 , 2012

Via E -mail
Mr. 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 Fis cal Year Ended December  31, 2011
  Filed April 27, 2012
  File No . 000-27140

Dear Mr. Roman :

We have completed our review of your filing.  We remind you that our comments or changes to
disclosure in response to our comments do not foreclose the Commission from taking any action
with respect to the company or the filings and the company may not assert staff comments as a
defense in any proceeding initiated by the Commission or any person under the federal securities
laws of the Unite d States.  We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filings to be certain that the filings includes the information the
Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

        /s/ Terence O ’Brien

        Terence O’Brien
        Accounting Branch Chief

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