September 23, 2004

Mail Stop 0409

VIA U.S. MAIL AND FAX (740) 928-1077

Mr. Robert Valentine
Chief Operating and Financial Officer
MPW Industrial Services Group, Inc.
9711 Lancaster Road, S.E.
Hebron, Ohio  43025

Re:	Item 4.01, Form 8-K filed September 20, 2004; File No.  0-23335

Dear Mr. Valentine:

We have reviewed your filing and have the following comments.  Where
indicated, we think you should revise your documents in response to
this comment.  If you disagree, we will consider your explanation as
to why our comment is inapplicable or a revision is unnecessary.
Please be as detailed as necessary in your explanation.  In some of
our comments, we may ask you to provide us with supplemental
information so we may better understand your disclosure.  After
reviewing this information, we may or may not raise additional
comments.

	Please understand that the purpose of our review process is to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or on any other aspect
of our review.  Feel free to call us at the telephone numbers listed
at the end of this letter.
We urge all persons who are responsible for the accuracy and adequacy
of the disclosure in the filings reviewed by the staff to be certain
that they have provided all information investors require.  Since the
company and its management are in possession of all facts relating to
a company`s disclosure, they are responsible for the accuracy and
adequacy of the disclosures they have made.

1. Please revise the Form to state whether the former accountant
resigned, declined to stand for re-election or was dismissed, and the
specific date, as required by Item 304(a)(1)(i) of Regulation S-K.
It is not sufficient to state that the company "determined not to
renew the engagement" of the accountant, as that wording is unclear
to a reader.
2. To the extent that you make changes to the Form 8-K to comply with
our comments, please obtain and file an updated Exhibit 16 letter
from the former accountants stating whether the accountant agrees
with the statements made in your revised Form 8-K.

In connection with responding to our comments, please provide, in
writing, a statement from the company acknowledging that

* the company is responsible for the adequacy and accuracy of the
disclosure in the filings;
* staff comments or changes to disclosure in response to staff
comments in the filings reviewed by the staff do not foreclose the
Commission from taking any action with respect to the filing; and
* the company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

In addition, please be advised that the Division of Enforcement has
access to all information you provide to the staff of the Division of
Corporation Finance in our review of your filing or in response to
our comments on your filing.

Please provide the supplemental information requested above within 10
business days from the date of this letter.  The supplemental
information should be filed as correspondence on EDGAR.  The
amendment requested above should be filed as promptly as possible and
should be reviewed by the newly engaged accountants before filing
with the Commission.

Direct any questions regarding the above to me at (202) 942-1975.

							Sincerely,



							Cicely D. Luckey
Senior Staff Accountant



MPW Industrial Services Group, Inc.
September 23, 2004


Page 1