SEC Comment Letter for NWPX Infrastructure, (NWPX) — Sep 10, 2015
NWPX Infrastructure, Inc.
Date: Sept. 10, 2015 · CIK: 0001001385 · Accession: 0000000000-15-045099
AI Filing Summary & Sentiment
Reasoning
Letter
September 10 , 2015 Robin Gantt Chief Financial Officer Northwest Pipe Company 5721 SE Columbia Way Vancouver, Washington 98661
Re: Northwest Pipe Company Form 10-K Filed March 16, 2015 Definitive Proxy on Schedule 14A Filed April 30, 2015 File No. 0-27140
Dear Ms. Gantt :
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 filing 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 u rge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Terence O ’Brien
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September 10 , 2015 Robin Gantt Chief Financial Officer Northwest Pipe Company 5721 SE Columbia Way Vancouver, Washington 98661 Re: Northwest Pipe Company Form 10-K Filed March 16, 2015 Definitive Proxy on Schedule 14A Filed April 30, 2015 File No. 0-27140 Dear Ms. Gantt : 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 filing 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 u rge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Terence O ’Brien Terence O’Brien Accounting Branch Chief