8-K

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of

the Securities Exchange Act of 1934

May 1, 2007

(Date of earliest event reported)

FLOW INTERNATIONAL CORPORATION

(Exact name of Registrant as specified in its charter)

Washington	0-12448	91-1104842
(State or other jurisdiction of incorporation)	(Commission File Number)	(I.R.S. Employer Identification Number)

23500 - 64th Avenue South, Kent, Washington 98032

(Address of principal executive offices, zip code)

Registrant’s telephone number, including area code:

(253) 850-3500

¨ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

¨ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

¨ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

¨ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

ITEM 8.01. Other Events

Flow International Corporation’s Chairman of the Board sent a letter further responding to the letter dated April 23, 2007 from Third Point, LLC.

ITEM 9.01. Exhibits

(d) Exhibits

99.1 Letter from the Chairman to Third Point

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

Date: May 1, 2007	FLOW INTERNATIONAL CORPORATION
	By:	/s/ John S. Leness
		John S. Leness
		General Counsel and Secretary

EX-99.1

Exhibit 99.1

  Flow International Corporation

Kathryn L. Munro	23500 64th Avenue South
Chairman of the Board	Kent, WA 98032

May 1, 2007

Mr. Daniel Loeb,

Third Point LLC

390 Park Avenue

New York, NY 10022

Dear Mr. Loeb:

The Board of Flow International Corporation has reviewed your letter dated April 23, 2007.

The Board is focused on creating value for all shareholders and in that regard is committed to reviewing and considering any bona fide offer for the acquisition of the Company. However, a letter that fails to specify a price or committed financing sources does not provide the Board with an adequate basis from which to determine whether further discussion or access to confidential business plans and other information is warranted.

The Board, together with its outside investment banking advisor Houlihan Lokey Howard & Zukin, continues to review the Company’s strategic alternatives. Until we have completed our review of our strategic alternatives, it is premature to make a judgment as to whether it is appropriate for the Company to engage in a sale process. We can assure you that if the Board concludes that a sale of the Company is the best strategy to enhance value, the company would adopt an organized process that is open to all qualified potential bidders.

Very truly yours,

/s/ Kathryn L. Munro

Kathryn L. Munro