SEC Comment Letter 0000000000-24-005804 to NORTHWEST PIPE CO (NWPX) (CIK 0001001385) (NWPX)
NORTHWEST PIPE CO (NWPX) (CIK 0001001385)
Date: May 20, 2024 · CIK: 0001001385 · Accession: 0000000000-24-005804
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File numbers found in text: 000-27140
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United States securities and exchange commission logo
May 20, 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 completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Manufacturing