SEC Comment Letter for Mistras Group, Inc. (MG) (CIK 0001436126) (MG) — Mar 1, 2016
Mistras Group, Inc. (MG) (CIK 0001436126)
Date: March 1, 2016 · CIK: 0001436126 · Accession: 0000000000-16-066779
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Mail Stop 4631 March 1 , 2016 Via E -mail Mr. Jonathan H. Wolk, Executive Vice President and CFO Mistras Group, Inc. 195 Clarksville Rd. Princeton Junction, NJ 08550 Re: Mistras Group, Inc. Form 10-K for the year ended May 31, 2015 Filed August 12, 2015 File No. 1 -34481 Dear Mr. Wolk : 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 U nited 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/ John Cash John Cash Branch Chief Office of Manufacturing and Construction