-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, JjQ4iIRbwK1gUs8uygqRpUjVgB6C20c0MxeqKBoo1snc3RFGiQTgbPXdSMWDmkRI htxZvMqL5fJfraIRD5LV5A== 0000000000-05-044147.txt : 20060609 0000000000-05-044147.hdr.sgml : 20060609 20050825143001 ACCESSION NUMBER: 0000000000-05-044147 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050825 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: NORTHWEST PIPE CO CENTRAL INDEX KEY: 0001001385 STANDARD INDUSTRIAL CLASSIFICATION: STEEL PIPE & TUBES [3317] IRS NUMBER: 930557988 STATE OF INCORPORATION: OR FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 12005 N BURGARD STREET 2: P O BOX 83149 CITY: PORTLAND STATE: OR ZIP: 97203 BUSINESS PHONE: 5032851400 MAIL ADDRESS: STREET 1: 12005 N BURGARD STREET 2: P O BOX 83149 CITY: PORTLAND STATE: OR ZIP: 97203 PUBLIC REFERENCE ACCESSION NUMBER: 0001145443-05-000501 LETTER 1 filename1.txt August 25, 2005 via U.S. mail and facsimile John Murakami, Chief Financial Officer Northwest Pipe Company 200 S.W. Market Street Portland, Oregon 97201 RE: Form 10-K for the Fiscal Year ended December 31, 2004 File No. 0-27140 Dear Mr. Murakami: We have completed our review of your Form 10-K and related filings and have no further comments at this time. Sincerely, John Hartz Senior Assistant Chief Accountant ?? ?? ?? ?? Mr. Gary T. Steele March 9, 2005 Page 1 of 1 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE -----END PRIVACY-ENHANCED MESSAGE-----