CORRESP 1 filename1.htm nwpx20170912_corresp.htm

Northwest Pipe Company
5721 SE Columbia Way, Suite 200
Vancouver, Washington 98661

 

 

 

September 12, 2017

 

VIA EDGAR

 

Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010

 

Attention:    Jay Ingram, Legal Branch Chief
  Chris Ronne, Staff Attorney

  

 

Re:

Northwest Pipe Company
    Registration Statement on Form S-3
    File No. 333-216802

  

Ladies and Gentlemen:

 

In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) of Northwest Pipe Company. We respectfully request that the Registration Statement become effective as of 4:30 p.m., Washington, D.C. time, on September 15, 2017, or as soon as practicable thereafter.

 

Once the Registration Statement has been declared effective, please confirm that event with our counsel, Ater Wynne LLP, by calling Gregory E. Struxness at (503) 226-8449.

 

 

Very truly yours,

 

     
 

Northwest Pipe Company

 

 

 

 

 

 

By:

/s/ Scott Montross

 

 

 

Scott Montross

 

 

 

President and Chief Executive Officer

 

 

cc:  Gregory E. Struxness
  Ater Wynne LLP