SEC Comment Letter for NWPX Infrastructure, (NWPX) — Dec 8, 2017
NWPX Infrastructure, Inc.
Date: Dec. 8, 2017 · CIK: 0001001385 · Accession: 0000000000-17-042938
AI Filing Summary & Sentiment
Letter
Mail Stop 4631 December 8 , 2017 Via E -mail Ms. Robin Gantt Chief Financial Officer Northwest Pipe Company 5721 SE Columbia Way, Suite 200 Vancouver, Washington 98661
Re: Northwest Pipe Company Form 10-K for the Year Ended December 31 , 2016 Filed March 9, 2017 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 Unite d 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 all applicable rules require.
Sincerely,
/s/ Terence O ’Brien
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Mail Stop 4631
December 8 , 2017
Via E -mail
Ms. Robin Gantt
Chief Financial Officer
Northwest Pipe Company
5721 SE Columbia Way, Suite 200
Vancouver, Washington 98661
Re: Northwest Pipe Company
Form 10-K for the Year Ended December 31 , 2016
Filed March 9, 2017
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 Unite d 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 all applicable rules require.
Sincerely,
/s/ Terence O ’Brien
Terence O’Brien
Accounting Branch Chief
Office of Manufacturing and Construction