-----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, P2V871IlcPjzBTLrsh0rIsNOvr2gypFhZrFpjYrigwk8ZpgSGtffr8j+EL+RDv2D /2BHjJXt8eSxDfJ+zJcxrw== 0001193125-06-038727.txt : 20061024 0001193125-06-038727.hdr.sgml : 20061024 20060224145216 ACCESSION NUMBER: 0001193125-06-038727 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060224 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: 3120 FORRER STREET CITY: CINCINNATI STATE: OH ZIP: 45209 BUSINESS PHONE: 4165936543 MAIL ADDRESS: STREET 1: 505 UNIVERSITY AVENUE STREET 2: SUITE 1400 CITY: TORONTO STATE: A6 ZIP: M5G 1X3 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 Correspondence Letter

CECO ENVIRONMENTAL CORP.

3120 FORRER STREET

CINCINNATI, OHIO 45209

February 24, 2006

Securities and Exchange Commission

100 F Street NE

Washington, DC 20549

 

  Re:  

CECO Environmental Corp.

   

Registration Statement on Form S-3

   

Registration No. 333-130294

Ladies/Gentlemen:

The undersigned, CECO Environmental Corp. (the “Company”), hereby requests that the prior letter dated February 23, 2006 be withdrawn and that the effectiveness of the above-captioned Registration Statement, as amended, be accelerated by making the same effective as of 5:00 p.m. E.S.T. on March 1, 2006 or as soon thereafter as may be practicable. Please be advised that there has not been any material change in the operating or financial condition of the Company since the date of the latest financial data in the Prospectus included in the captioned Registration Statement.

The Company acknowledges that:

 

  •   should the Securities and Exchange Commission (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.

Securities and Exchange Commission

February 24, 2006

Page 2 of 2

 

Very Truly Yours,
CECO Environmental Corp.
By:  

/s/ Phillip DeZwirek

 

Phillip DeZwirek, Chairman and

Chief Executive Officer

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