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UPLOAD Filing

Mistras Group, Inc.
Date: June 11, 2025 · CIK: 0001436126 · Accession: 0000000000-25-006133

Financial Reporting Regulatory Compliance Revenue Recognition

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File numbers found in text: 001-34481

Date
June 11, 2025
Author
Division of
Form
UPLOAD
Company
Mistras Group, Inc.

Letter

Re: Mistras Group, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 Annual Report to Security Holders for Fiscal Year Ended December 31, Response dated June 2, 2025 File No. 001-34481 Dear Edward J. Prajzner:

June 11, 2025

Edward J. Prajzner Senior Executive Vice President and Chief Financial Officer Mistras Group, Inc. 195 Clarksville Road Princeton Junction, NJ 08550

We have reviewed your June 2, 2025 response to our comment letter and have the following comment(s).

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. Unless we note otherwise, any references to prior comments are to comments in our May 19, 2025 letter.

Annual Report to Security Holders for Fiscal Year Ended December 31, 2024 Key Financial Highlights

1. We read your response to prior comment 1. For all non-GAAP measures presented, please include reconciliations to the comparable GAAP measures in future Annual Reports to Security Holders. Refer to Item 100(a)(2) of Regulation G. June 11, 2025 Page 2

Please contact Valeria Franks at 202-551-7705 or Keira Nakada at 202-551-3659 if you have any questions.

Sincerely,
Division of
Corporation Finance
Office of Trade &
Services

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 June 11, 2025

Edward J. Prajzner
Senior Executive Vice President and Chief Financial Officer
Mistras Group, Inc.
195 Clarksville Road
Princeton Junction, NJ 08550

 Re: Mistras Group, Inc.
 Form 10-K for Fiscal Year Ended December 31, 2024
 Annual Report to Security Holders for Fiscal Year Ended December 31,
2024
 Response dated June 2, 2025
 File No. 001-34481
Dear Edward J. Prajzner:

 We have reviewed your June 2, 2025 response to our comment letter and
have the
following comment(s).

 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.
Unless we note otherwise, any references to prior comments are to comments in
our May 19,
2025 letter.

Annual Report to Security Holders for Fiscal Year Ended December 31, 2024
Key Financial Highlights

1. We read your response to prior comment 1. For all non-GAAP measures
presented,
 please include reconciliations to the comparable GAAP measures in future
Annual
 Reports to Security Holders. Refer to Item 100(a)(2) of Regulation G.
 June 11, 2025
Page 2

 Please contact Valeria Franks at 202-551-7705 or Keira Nakada at
202-551-3659 if
you have any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Trade &
Services
</TEXT>
</DOCUMENT>