-----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, CT1MuyjSRnjHoqgy4Q5hIMJKSGbYHKI2pt5ksBq+YhMJgVBSsH3YlHoro1i4pfPe aiZwNevc+5jsaimUSbQZAw== 0000000000-05-016767.txt : 20060317 0000000000-05-016767.hdr.sgml : 20060317 20050407105550 ACCESSION NUMBER: 0000000000-05-016767 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050407 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: POWELL INDUSTRIES INC CENTRAL INDEX KEY: 0000080420 STANDARD INDUSTRIAL CLASSIFICATION: SWITCHGEAR & SWITCHBOARD APPARATUS [3613] IRS NUMBER: 880106100 STATE OF INCORPORATION: NV FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 8550 MOSLEY DR STREET 2: POST OFFICE BOX 12818 CITY: HOUSTON STATE: TX ZIP: 77075 BUSINESS PHONE: 7139446900 MAIL ADDRESS: STREET 1: 8550 MOSLEY DRIVE P O BOX 12818 STREET 2: 8550 MOSLEY DRIVE P O BOX 12818 CITY: HOUSTON STATE: TX ZIP: 77075 FORMER COMPANY: FORMER CONFORMED NAME: PROCESS SYSTEMS INC DATE OF NAME CHANGE: 19780926 PUBLIC REFERENCE ACCESSION NUMBER: 0000080420-05-000015 LETTER 1 filename1.txt Mail Stop 0306 April 6, 2005 Via Facsimile and U.S. Mail Mr. Don R. Madison Vice President and Chief Financial Officer Powell Industries, Inc. 8550 Mosley Drive Houston, TX 77075-1180 Re: Powell Industries, Inc. Form 10-K for the fiscal year ended October 31, 2004 Filed January 31, 2005 Form 8-K dated December 15, 2004 File No. 001-12488 Dear Mr. Madison: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. Sincerely, Martin F. James Senior Assistant Chief Accountant -----END PRIVACY-ENHANCED MESSAGE-----