0000000000-24-005190.txt : 20240618 0000000000-24-005190.hdr.sgml : 20240618 20240507163611 ACCESSION NUMBER: 0000000000-24-005190 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20240507 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: NORTHWEST PIPE CO CENTRAL INDEX KEY: 0001001385 STANDARD INDUSTRIAL CLASSIFICATION: STEEL PIPE & TUBES [3317] ORGANIZATION NAME: 04 Manufacturing IRS NUMBER: 930557988 STATE OF INCORPORATION: OR FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD SEC FILE NUMBER: 000-27140 BUSINESS ADDRESS: STREET 1: 201 NE PARK PLAZA DRIVE STREET 2: SUITE 100 CITY: VANCOUVER STATE: WA ZIP: 98684 BUSINESS PHONE: 3603976250 MAIL ADDRESS: STREET 1: 201 NE PARK PLAZA DRIVE STREET 2: SUITE 100 CITY: VANCOUVER STATE: WA ZIP: 98684 PUBLIC REFERENCE ACCESSION NUMBER: 0001437749-24-006640 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]#;VQO7!E+UA/8FIE8W0O5VED=&@@,30R."],96YG=&@@,S8U+T)I='-097)# M;VUP;VYE;G0@.#X^7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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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. Aaron Wilkins FirstName LastNameAaron Wilkins NORTHWEST PIPE COMPANY Comapany May 7, 2024NameNORTHWEST PIPE COMPANY May 7, Page 2 2024 Page 2 FirstName LastName Form 10-K for the Fiscal Year Ended December 31, 2023 Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations Critical Accounting Estimates Revenue Recognition, page 30 1. Please revise your disclosures related to Precast revenue to clarify when you satisfy each performance obligation (i.e. when control transfers) as required by ASC 606-10-50-12(a). In closing, 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. Please contact Stephany Yang at 202-551-3167 or Melissa Gilmore at 202-551-3777 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing