SEC Comment Letter 0000000000-24-005190 to NORTHWEST PIPE CO (NWPX) (CIK 0001001385) (NWPX)
NORTHWEST PIPE CO (NWPX) (CIK 0001001385)
Date: May 7, 2024 · CIK: 0001001385 · Accession: 0000000000-24-005190
AI Filing Summary & Sentiment
File numbers found in text: 000-27140
Letter
United States securities and exchange commission logo May 7, 2024 Aaron Wilkins Chief Financial Officer NORTHWEST PIPE COMPANY 201 NE Park Plaza Drive, Suite 100 Vancouver, WA 98684 Re:NORTHWEST PIPE COMPANY Form 10-K for the Fiscal Year Ended December 31, 2023 Filed March 5, 2024 File No. 000-27140 Dear Aaron Wilkins: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments.
FirstName LastNameAaron Wilkins Comapany NameNORTHWEST PIPE COMPANY May 7, 2024 Page 2 FirstName LastName Aaron Wilkins NORTHWEST PIPE COMPANY May 7, 2024 Page 2 Form 10-K for the Fiscal Year Ended December 31, 2023 Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations Critical Accounting Estimates Revenue Recognition, page 30 1.Please revise your disclosures related to Precast revenue to clarify when you satisfy each performance obligation (i.e. when control transfers) as required by ASC 606-10-50-12(a). In closing, 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 Stephany Yang at 202-551-3167 or Melissa Gilmore at 202-551-3777 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
May 7, 2024
Aaron Wilkins
Chief Financial Officer
NORTHWEST PIPE COMPANY
201 NE Park Plaza Drive, Suite 100
Vancouver, WA 98684
Re:NORTHWEST PIPE COMPANY
Form 10-K for the Fiscal Year Ended December 31, 2023
Filed March 5, 2024
File No. 000-27140
Dear Aaron Wilkins:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment.
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
FirstName LastNameAaron Wilkins
Comapany NameNORTHWEST PIPE COMPANY
May 7, 2024 Page 2
FirstName LastName
Aaron Wilkins
NORTHWEST PIPE COMPANY
May 7, 2024
Page 2
Form 10-K for the Fiscal Year Ended December 31, 2023
Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations
Critical Accounting Estimates
Revenue Recognition, page 30
1.Please revise your disclosures related to Precast revenue to clarify when you satisfy each
performance obligation (i.e. when control transfers) as required by ASC 606-10-50-12(a).
In closing, 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 Stephany Yang at 202-551-3167 or Melissa Gilmore at 202-551-3777 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing