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CORRESP Filing

Mistras Group, Inc.
Date: June 12, 2025 · CIK: 0001436126 · Accession: 0001436126-25-000055

Financial Reporting Regulatory Compliance Revenue Recognition

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File numbers found in text: 001-34481

Referenced dates: June 11, 2025, May 19, 2025

Date
June 12, 2025
Author
Edward J. Prajzner
Form
CORRESP
Company
Mistras Group, Inc.

Letter

Document June 12, 2025 Division of Corporation Finance U.S. Securities and Exchange Commission ATTN: Valeria Franks and Keira Nakada Washington, D.C. 20459 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 Correspondence letter dated June 11, 2025 File No. 001-34481 Ladies and Gentlemen: Mistras Group, Inc. (the “Company”) is in receipt of your letter dated June 11, 2025, regarding your review of our June 2, 2025 response to your comment letter dated May 19, 2025. Please accept this letter as acknowledgement that the Company will provide reconciliations for all non-GAAP measures to comparable GAAP measures in future Annual Reports to Security Holders. Sincerely, /s/ Edward J. Prajzner Senior Executive Vice President and Chief Financial Officer

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CORRESP
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 Document June 12, 2025 Division of Corporation Finance U.S. Securities and Exchange Commission ATTN: Valeria Franks and Keira Nakada Washington, D.C. 20459 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 Correspondence letter dated June 11, 2025 File No. 001-34481 Ladies and Gentlemen: Mistras Group, Inc. (the “Company”) is in receipt of your letter dated June 11, 2025, regarding your review of our June 2, 2025 response to your comment letter dated May 19, 2025. Please accept this letter as acknowledgement that the Company will provide reconciliations for all non-GAAP measures to comparable GAAP measures in future Annual Reports to Security Holders. Sincerely, /s/ Edward J. Prajzner Senior Executive Vice President and Chief Financial     Officer