CORRESP

0001193125-23-074901.txt : 20230508 0001193125-23-074901.hdr.sgml : 20230508 20230320172949 ACCESSION NUMBER: 0001193125-23-074901 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20230320 FILER: 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: CORRESP 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 CORRESP 1 filename1.htm CORRESP

LOGO

March 20, 2023

Ms. Beverly Singleton

Ms. Claire Erlanger

Division of Corporation Finance

Office of Manufacturing

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Re:

Powell Industries, Inc.

Form 10-K for the fiscal year ended September 30, 2022

Filed December 6, 2022

Form 8-K, Filed January 31, 2023

File No. 001-12488

Dear Ms. Singleton and Ms. Erlanger,

We are respectfully requesting an extension regarding the proposed date to file Powell Industries, Inc.’s (“Powell’s”) response to the Comment Letter dated March 17, 2023 from the Staff of the U.S. Securities and Exchange Commission regarding the above referenced filing by Powell. Powell expects to provide its response to the Comment Letter no later than April 7, 2023.

This additional time should be sufficient to compile the information required in order to respond to the comments, as well as have the responses appropriately reviewed by Powell’s Audit Committee and independent registered public accounting firm.

If you have any questions or require additional information regarding this request, please contact me directly at 713-948-4915.

Sincerely,

/s/ Michael W. Metcalf

Michael W. Metcalf

Executive Vice President

Chief Financial Officer

Powell Industries, Inc. | 8550 Mosley Road | Houston, TX 77075 | 713.944.6900 | powellind.com

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