SEC Comment Letter for NWPX Infrastructure, (NWPX) — Sep 7, 2012
NWPX Infrastructure, Inc.
Date: Sept. 7, 2012 · CIK: 0001001385 · Accession: 0000000000-12-048682
AI Filing Summary & Sentiment
Letter
September 7, 2012 Via E -mail Ms. Robin Gantt Vice President and Chief Financial Officer Northwest Pipe Company 5721 SE Columbia Way, Suite 200 Vancouver, WA 98661
RE: Northwest Pipe Company Item 4.01 Form 8 -K Filed August 24, 2012 File No. 0 -27140
Dear Ms. Gantt :
We have completed our review of your filings. 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 filing s 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 United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and a ll applicable rules require.
Sincerely,
/s/ Jeffrey Gordon
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September 7, 2012 Via E -mail Ms. Robin Gantt Vice President and Chief Financial Officer Northwest Pipe Company 5721 SE Columbia Way, Suite 200 Vancouver, WA 98661 RE: Northwest Pipe Company Item 4.01 Form 8 -K Filed August 24, 2012 File No. 0 -27140 Dear Ms. Gantt : We have completed our review of your filings. 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 filing s 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 United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and a ll applicable rules require. Sincerely, /s/ Jeffrey Gordon Jeffrey Gordon Staff Accountant