0001193125-13-300439.txt : 20130909 0001193125-13-300439.hdr.sgml : 20130909 20130724152557 ACCESSION NUMBER: 0001193125-13-300439 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130724 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CECO ENVIRONMENTAL CORP CENTRAL INDEX KEY: 0000003197 STANDARD INDUSTRIAL CLASSIFICATION: INDUSTRIAL & COMMERCIAL FANS & BLOWERS & AIR PURIFYING EQUIP [3564] IRS NUMBER: 132566064 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4625 RED BANK ROAD, SUITE 200 CITY: CINCINNATI STATE: OH ZIP: 45227 BUSINESS PHONE: 4165936543 MAIL ADDRESS: STREET 1: 2300 YONGE STREET, P.O. BOX 2408 STREET 2: SUITE 1710 CITY: TORONTO STATE: A6 ZIP: M4P 1E4 FORMER COMPANY: FORMER CONFORMED NAME: API ENTERPRISES INC DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: ALARM PRODUCTS INTERNATIONAL INC DATE OF NAME CHANGE: 19851210 CORRESP 1 filename1.htm CORRESP

CECO Environmental Corp.

4625 Red Bank Road

Cincinnati, OH 45227

July 24, 2013

VIA EDGAR

Pamela Long

Assistant Director

United States Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

 

Re: CECO Environmental Corp.
   (File No. 333-188797)

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, CECO Environmental Corp. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-4 (File No. 333-188797) be accelerated by the U.S. Securities and Exchange Commission (the “Commission”) to 10:00 a.m., Washington, D.C. time, on July 25, 2013 or as soon as practicable thereafter.

In connection with the foregoing request for acceleration of effectiveness, the Company hereby acknowledges the following:

 

  •  

should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

  •  

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

  •  

the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please contact Kathryn A. Erickson at (312) 214-4867 with any questions you may have concerning this request, and please notify her when this request for acceleration has been granted.

 

Very truly yours,
CECO Environmental Corp.
By:   /s/ Jeffrey Lang
Name:   Jeffrey Lang
Title:   Chief Executive Officer

 

cc: Barnes & Thornburg LLP
   Leslie J. Weiss
   Kathryn A. Erickson