-----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, FmqcrDoUVJ1amrZO5N7IybUTspwNl0mTp5F40j8uL3tQ+Mkm3kxvAUCHBxxdaFqZ exPKvtTc57878NwZpWsT4w== 0000000000-06-000191.txt : 20060725 0000000000-06-000191.hdr.sgml : 20060725 20060103145845 ACCESSION NUMBER: 0000000000-06-000191 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060103 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: NATCO GROUP INC CENTRAL INDEX KEY: 0001057693 STANDARD INDUSTRIAL CLASSIFICATION: FABRICATED PLATE WORK (BOILER SHOPS) [3443] IRS NUMBER: 222906892 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: BROOKHOLLOW CENTRAL III STREET 2: 2950 NORTH LOOP WEST STE 750 CITY: HOUSTON STATE: TX ZIP: 77092 BUSINESS PHONE: 7136839292 MAIL ADDRESS: STREET 1: BROOKHOLLOW CENTERL III STREET 2: 2950 NORTH LOOP WEST STE 750 CITY: HOUSTON STATE: TX ZIP: 77092 PUBLIC REFERENCE ACCESSION NUMBER: 0001193125-05-066860 LETTER 1 filename1.txt Mail Stop 7010 January 3, 2006 Mr. John U. Clarke Chief Executive Officer and Chairman of the Board of Directors NATCO Group Inc. 2950 N. Loop West, 7th Floor Houston, Texas 77092 RE: Form 10-K/A for the Fiscal Year Ended December 31, 2004 Forms 10-Q for the Quarters Ended March 31, June 30 and September 30, 2005 File No. 1-15603 Dear Mr. Clarke: We have completed our review of your Form 10-K and related filings and have no further comments at this time. If you have any further questions regarding our review of your filings, please direct them to Scott Watkinson, Staff Accountant, at (202) 551-3741 or, in his absence, Jeanne Baker, Assistant Chief Accountant, at (202) 551-3691. Sincerely, Rufus Decker Accounting Branch Chief ?? ?? ?? ?? UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE -----END PRIVACY-ENHANCED MESSAGE-----