Shielding the world’s infrastructure 17988 Edison Avenue Chesterfield, MO 63005 www.aegion.com

May 17, 2013

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street NE

Washington, DC 20549

Attention:  Terence O’Brien, Accounting Branch Chief

RE:	Aegion Corporation
	Form 10-K for the Year Ended December 31, 2012
	Filed February 27, 2013
	Form 10-Q for the Period Ended March 31, 2013
	Filed April 26, 2013
	Form 8-K Filed March 1, 2013
	File No. 1-35328

Dear Mr. O’Brien:

We refer to your letter dated May 7, 2013, which sets forth the comments of the staff of the Securities and Exchange Commission (the “Staff”) regarding the above referenced filings of Aegion Corporation (the “Company”).  As discussed with Lisa Etheredge this morning, the Company intends to respond to the Staff’s comments on or before May 24, 2013.  If you have any questions, pleases do not hesitate to call the undersigned at (636) 530-8033.

Very truly yours,

AEGION CORPORATION

/s/ David A. Martin

David A. Martin

Senior Vice President and Chief Financial Officer