-----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, EdhBC4ThLsJ2QcTcUZBQQx1qhyGW6g6W5MdimtmiXO9MPtCH4KE9aX0qe9uM8u6c 5pwo2+0CfZu0ucSHi8BrMA== 0000000000-07-033739.txt : 20070827 0000000000-07-033739.hdr.sgml : 20070827 20070711163152 ACCESSION NUMBER: 0000000000-07-033739 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070711 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: 0000950129-06-010050 LETTER 1 powellnfcltr.pdf NO FURTHER COMMENT LETTER ON 10-KT FILED 12/8/06 begin 644 powellnfcltr.pdf M)5!$1BTQ+C0-)>+CS],-"C4X(#`@;V)J(#P\+TQI;F5AQLD,+$O%3WGS,EQC M6@#3)%L*U6P!Q(P,#))K(#3S2;@I;`P,^J80448I@``#`)O>">X-"F5N9'-T MF4@-3@O5'EP92]84F5F/CYS=')E M86T-"GC:8F)B9&!B8&`<#A@@P``_\@"<#0IE;F1S=')E86T-96YD;V)J#34Y M(#`@;V)J/#PO36%R:TEN9F\\/"],971T97)S<&%C949L86=S(#`O36%R:V5D M('1R=64^/B]-971A9&%T82`U(#`@4B]0:65C94EN9F\\/"]-87)K96101$8\ M/"],87-T36]D:69I960H1#HR,#`W,#7!E+T9O;G0^/@UE;F1O8FH--C(@ M,"!O8FI;+TE#0T)AO[_9W'Y:`84/'SZN;F%Q<[NED)3X0/]"F60+!BD^ M_Q&??RT7'Z/%31118!#M%Q2B!#\5/>N/1B4PJJ__ZD<%,%Y#X,4/"?ZC`0D] MB$X+"^SH[\5=M+C;:(,7)UCGQ)61'HX72L+&JY+U49B):*1PN:G_OS\05LCE^P&%NV*TZI#_:?T;U1 MS-1H_Y(R?:,^G M(HF:`KW3OZHJU7T@1.6R*E)5+G&=D&&KYEI0F^(7J]QDU:-=@0BDI+#) MRZ-Z@56AHQVT9ZX9@X(1PNL$\U..(>79$J(_P/>I+QW&`CIHB?>J`S-FH'`Y M"<3X6<=F`;&0T`D@;@3J,=S;:B:91J>2<-%(^U?U3DO8#BQE.\PRL5TKV[B[ MC$@I]7HWXJ<[[.>P)AI'W9`1T3JZSHL3%FGG59=8"JB#/; ML\JT=M6Y8+^!EF]\K=(\@R=5I/D.5+93.]BJITJ=_L*,'8\IZN%( MA3'2-R=8MS)$ZM?%41.^QEJZ@Y5*&G^""7<812XG29`3JFN]\-Q.O]H+^#DG MP!S&L1#U[.LC:]*H-T?JKJ2$C2O=G^>\ZQ%W'&BD/'D7*7J&RN%R3CS>*'&E MX@+TD?"0H^ATA7PW6/WY=U8H%[ON@(]WN0.-2B^A0@,ZQUZ].TZKP,T'Q_8O_J-%!ZMXH251*>I M[?@6IJKN"0IUC#7N/CVFV=<2G]G2VC56LQQ>D;$S>3T.78WL--`.(WB,U_![ M6UAG/'4+3/]"NXPGLOY3686X%5:%M$1.H*J;$D4&>7'-K=D@+QRG!C'!B[E) MTUVK"1#'ATY0T/:GP]Z:>[8&>L!A'"L"?M43;^V:\!0O(K"RQF:B[W"KFDO1 MO--W4EC'YNZE^>1RRLF1[JWO',XJ=&(W9PU/',<3/@$T:WIB.)],\3MK8&(X MBW@30.8RU+'9!\0YHT?DIB$KON*LTO2X/79;8:T;YLG5P_L+"G)]TI>@TT'9 M7(:Y'BAKKS4(@Q%A8-`EPVF']G2ILA1/],:K'\HR+:LXJ]K[IO%MWR5)?LZ: MEP..B>^7!E+U1R=654>7!E+T9O;G1$97-C7!E+T9O;G0^/@UE;F1O M8FH--C4@,"!O8FH\/"],96YG=&@@,C4W-2]&:6QT97(O1FQA=&5$96-O9&4O M3B`S+T%L=&5R;F%T92]$979I8V521T(^/G-TEJK75,`L`C=:@STJ,Q185%&*D"0`#"B`"$0`R>:TN+3LA!^"2QDNP6MP) M_(N>7@>0:;TB3,K`,/#_B2W7Z0T`0!DX!RB4M7*<.W&NJC?H3/89G'FEE2:& M41/K\01QMC2Q:IZ]YWSF.=K$"HU6@;,I9YU"HS#Q:9Q7UQF5.".I.'?5J97U M.%_%V:7*J%'C_-P4JU'*:@%`Z2:[02DOQ]D/9[H^)TN"\P(`R'35.USZ#AN4 M#0;3I235ND:]6E5NP-SE'I@H-%2,)2GKJY0&@S!#)J^4Z168I%JCDVD;`9B_ M\YPXIMIB>):'!P4)_']$[A?JOF[]0IM[.TY/,N9Y!_`MO;3_G5ST*@'@6 MK\WZM[;2+0",KP3`\N9;F\O[`##QOAV^^,Y]^*9Y*3<8=&&^OO7U]3YJI=S' M5-`W^I\.OT#OO,_'=-R;\F!QRC*9LHFKZZJ-NJQ6IU,KL2$/QWB7QWX M\WEX9RG+E'JE%H_(PZ=,K57A[=8JU`9UM193:_]3$W]EV$\T/]>XN&.O`:_8 M![`N\@#RMPL`Y=(`4K0-WX'>]"V5D@2``K`4R$$Y MT``]J`& MH1W0;NCWT%'H!'0.N@1]!4U!#Z#OH)U%A]%=Z&'T-'H% MG4)GT-<$!L&6X$4((T@)BP@J0CVABS!(V$GXB'"&<(TP37A*)!+Y1`$QA)A$ M+"!6$)N)O<2MQ`/$X\1+Q+O$61*)9$7R(D60TDDRDH'41=I"VD?ZC'29-$UZ M3J:1'0/R5?)M\COZ*P**Z4,$HZ14%II/11QBC'*!I^ZAGJ;>H3&HWF1`NE9=+4M.6T(=KO:)_3IF@O MZ!RZ)UU"+Z(;Z>OH']*/T[^B/V$P&&Z,:$8AP\!8Q]C-.,7XFO'9%YB,6A>7&DK!DK%;6".LHZP9K MELUEB]CI;`V[E[V'?8Y]GT/BN''B.0I.)^<#SBG.72["=>9*N'+N"NX8]PQW MFD?D"7A27@6OA_=;W@1OQIQC'FB>9]Y@/F+^B?DD'^&[\:7\*GX?_R#_.O^E MA9U%C(728HW%?HO+%L\L;2RC+966W98'+*]9OK3"K.*M*JTV6(U;W;%&K3VM M,ZWKK;=9G[%^9,.S";>1VW3;'+2Y:0O;>MIFV3;;?F![P7;6SMXNT4YGM\7N ME-TC>[Y]M'V%_8#]I_8/'+@.D0YJAP&'SQS^BIEC,5@5-H2=QF8<;1V3'(V. M.QPG'%\Y"9QRG3J<#CC=<:8ZBYW+G`><3SK/N#BXI+FTN.QUN>E*<16[EKMN M=CWK^LQ-X);OMLIMW.V^P%(@%30)]@INNS/E1Y;/;[T MA#V#/,L]1SPO>L%>P5YJKZU>E[P)WJ'>6N]1[QM"NC!&6"?<*YSRX?ND^G3X MC/L\]G7Q+?3=X'O6][5?D%^5WYC?+1%'E"SJ$!T3?>?OZ2_W'_&_&L`(2`AH M"S@2\&V@5Z`R<%O@GX.X06E!JX).!OTC."18'[P_^$&(2TA)R'LA-\0\<8:X M5_QY*"$T-K0M]./0%V'!88:P@V%_#Q>&5X;O";^_0+!`N6!LP=T(IPA9Q(Z( MR4@LLB3R_A\0EQG7'3<1SXG/CA^._3G!*4"7L39A)#$IL3CR>1$A*2=J0=$-J)Y5+ M=TMGDD.2ER6?3J&G9*<,IWR3ZIFJ3SV6!JF;TR_ MDR'(J,GX0R8Q,R-S)/,O6:*LEJRSV=SLXNP]V4]S8G/ZU'&VE]G2U?75#]26=EZY+-UD35K.I9D:?HM]9"]4NJ3UB MX.$_4Q>,[L:5QJFZR+J1NN?U>?6'&M@-VH8+C9Z-:QKO-24T_:89;98WGVQQ M;&EOF5H6LVQ'*]1:VGJRS;FMLVUZ>>+R7>W4]LKV/W7X=?1W?+\B?\6Q3KO. MY9UW5R:NW-MEUJ7ONK$J?-7VU>AJ]>J)-0%KMJQYW:WH_J+'KV>PYX=>>>\7 M:T5KA];^N*YLW41?<-^V]<3UVO77-T1MV-7/[F_JO[LQ;>/A`6R@>^#[3<6; MS@T&#F[?3-ULW#PYE/I/`*0!6_Z8N)DDF9"9_)IHFM6;0INOG!RAMJ(FHI:C!J-VH^:D5J3'I3BEJ:8:IHNF_:=N MI^"H4JC$J3>IJ:H_R#W(O,DZR;G*.,JWRS;+MLPUS+7--:6YQ_GJ>@RZ+SI1NG0 MZEOJY>MPZ_OLANT1[9SN*.ZT[T#OS/!8\.7Q%LM-34X("TS,#<@,C`P,"`Q,#(V72]!7!E+T9O;G1$97-C7!E+T5X=$=3=&%T92]302!F86QS92]332`P+C`R/CX-96YD;V)J#3$@ M,"!O8FH\/"]&:7)S="`S.38O3&5N9W1H(#@W-"]&:6QT97(O1FQA=&5$96-O M9&4O3B`U,2]4>7!E+T]B:E-T;3X^4RIC*I4Y56MO`G*&N6=5]:JHBR5=:HNT$GH-[6R&#`!1M;5&"X@]%99 M_&DK=%:8X:##CRM).8.I&'204&&5&7I%(%7P1F!5Q5>$7@U(L<46P?H@#0&N@*MAPXAF!JZ"J'` M#\%%CC>[=(#Z'%H)VR$T!.T1.F'='B'XO"/@^0`;O&!@@Q?0";0+-6SP"CC- M2\KQ!O!*+"J`5Y:PP:NP:0&\&L$`10;[D4.UV/I08BFA5GM[^@3),.I"GS=IQ&C\-)_%.67W1K^/K9I.3EB67=YNH%T/:+D?=1=\/LUEF7B&/ M$.0\CHWG)G!3<%-R4W$S.LT)'!O+#5,<4QQ3`L]S3''W%E,<4X@IQ!1B"C&% MF$(<"S&%F$),(:9XIGBF>*9XIGBF>*9XIGBF>*9XI@2F!*:$D?).GZM1JQ=Z M$9>#?M5TJS]>GK[X^^#/<0-/M[NXZ[==O%Q;\-MGS>KK8IZJ-X MTVS7@S[71ZG?'#:;:>!L.V2Q7FR:3B^V[S\N4[L9)G,3T^..R[-]?`[QF8\M M\ME^B/UV&D;R#_I/^JC]3Y_VZ;99P]_+[KKKAX@._)HC[3OK37<=T\[[O%^O M^__C]3\X*KG[P^1T?IR]'>MY:F[C2'^R-D3%@MGL9QXF%W[_PX3#L9\K/I^G M$V5PMJK[LS7E:Z6*<>)XD!YIK4#K!%H2:+U`&P3:0J`M!=I*H*TEN1`E3I(Y M^YS4%9,XYRY,E].NF+]-ER30/L[@P_7U374A4IQ%;E$OWG'I\0$L*TDDJTDE*DB0E29*2)-%M*KE.25*.)+E027*C MDB2#),D@23+H?YA!O$:6R?YIF*[[K.P[]HU:6[ M=YUG',5EGYJA[;OQ/XC=M\R#XZ>JPW[=IRL@U?WGW5=US7?8E\F>S3X+,``B M<(FMC.60B/SX*/'@Z>&UP;65T82!X;6QN#IX;7!T:STB,RXQ+3&UL;G,Z>&%P/2)H='1P.B\O;G,N861O8F4N8V]M+WAA<"\Q+C`O(CX* M("`@("`@("`@/'AA<#I#&%P.D-R96%T;W)4 M;V]L/D%C&%P M.DUE=&%D871A1&%T93XR,#`W+3`W+3$Q5#$V.C,P.C0Q+3`T.C`P/"]X87`Z M365T861A=&%$871E/@H@("`@("`\+W)D9CI$97-C&UL M;G,Z>&%P34T](FAT='`Z+R]N&%P+S$N,"]M;2\B/@H@ M("`@("`@("`\>&%P34TZ1&]C=6UE;G1)1#YU=6ED.CEB964V,#9E+3&%P34TZ1&]C=6UE;G1)1#X*("`@ M("`@("`@/'AA<$U-.DEN#IX;7!M M971A/@H@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@ M("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@ M("`@("`@("`@("`@("`@"B`@("`@("`@("`@("`@("`@("`@("`@("`@("`@ M("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@ M("`@("`@("`@("`@("`@("`@("`@("`@("`*("`@("`@("`@("`@("`@("`@ M("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@ M("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@(`H@("`@("`@ M("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@ M("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@ M("`@"B`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@ M("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@ M("`@("`@("`@("`@("`*("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@ M("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@ M("`@("`@("`@("`@("`@("`@("`@("`@(`H@("`@("`@("`@("`@("`@("`@ M("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@ M("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@"B`@("`@("`@ M("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@ M("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@ M("`*("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@ M("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@ M("`@("`@("`@("`@(`H@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@ M("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@ M("`@("`@("`@("`@("`@("`@("`@("`@"B`@("`@("`@("`@("`@("`@("`@ M("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@ M("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`*("`@("`@("`@ M("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@ M("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@ M(`H@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@ M("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@ M("`@("`@("`@("`@"B`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@ M("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@ M("`@("`@("`@("`@("`@("`@("`@("`*("`@("`@("`@("`@("`@("`@("`@ M("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@ M("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@(`H@("`@("`@("`@ M("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@ M("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@ M"B`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@ M("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@ M("`@("`@("`@("`*("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@ M("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@ M("`@("`@("`@("`@("`@("`@("`@(`H@("`@("`@("`@("`@("`@("`@("`@ M("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@ M("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@"B`@("`@("`@("`@ M("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@ M("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`@("`* M("`@("`@("`@("`@("`@("`@("`@("`@("`@"CP_>'!A8VME="!E;F0](G')E9@T*,"`U.`T* M,#`P,#`P,#`P,"`V-34S-2!F#0HP,#`P,#`V-S0X(#`P,#`P(&X-"C`P,#`P M,#')E9@T*,3$V#0HE)45/1@T* ` end -----END PRIVACY-ENHANCED MESSAGE-----