SEC Comment Letter 0000000000-23-012925 to NORTHWEST PIPE CO (NWPX) (CIK 0001001385) (NWPX)
NORTHWEST PIPE CO (NWPX) (CIK 0001001385)
Date: Nov. 28, 2023 · CIK: 0001001385 · Accession: 0000000000-23-012925
AI Filing Summary & Sentiment
File numbers found in text: 333-275691
Letter
United States securities and exchange commission logo November 28, 2023 Scott Montross President and Chief Executive Officer NORTHWEST PIPE CO 201 NE Park Plaza Drive, Suite 100 Vancouver, Washington 98684 Re:NORTHWEST PIPE CO Registration Statement on Form S-3 Filed November 21, 2023 File No. 333-275691 Dear Scott Montross: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Erin Donahue at 202-551-6063 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
November 28, 2023
Scott Montross
President and Chief Executive Officer
NORTHWEST PIPE CO
201 NE Park Plaza Drive, Suite 100
Vancouver, Washington 98684
Re:NORTHWEST PIPE CO
Registration Statement on Form S-3
Filed November 21, 2023
File No. 333-275691
Dear Scott Montross:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Erin Donahue at 202-551-6063 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing