<SEC-DOCUMENT>0001193125-13-310572.txt : 20130924
<SEC-HEADER>0001193125-13-310572.hdr.sgml : 20130924
<ACCEPTANCE-DATETIME>20130730172535
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-13-310572
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20130730

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			INTEGRATED ELECTRICAL SERVICES INC
		CENTRAL INDEX KEY:			0001048268
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRICAL WORK [1731]
		IRS NUMBER:				760542208
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		5433 WESTHEIMER
		STREET 2:		SUITE 500
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056
		BUSINESS PHONE:		7138601500

	MAIL ADDRESS:	
		STREET 1:		5433 WESTHEIMER
		STREET 2:		SUITE 500
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77056
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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<TITLE>SEC Comment Response</TITLE>
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<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="top"> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="1">600 Travis, Suite 4200</FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="1">Houston, Texas 77002</FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="1">713.220.4200
Phone</FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="1">713.220.4285 Fax</FONT></P>
<P STYLE="margin-top:0px;margin-bottom:1px"><FONT STYLE="font-family:Times New Roman" SIZE="1">andrewskurth.com</FONT></P></TD></TR>
</TABLE> <P STYLE="margin-top:12px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="2">July&nbsp;30, 2013 </FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2"><B>VIA EDGAR </B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Ms.&nbsp;Pamela&nbsp;A. Long </FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Assistant Director </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">U.S. Securities and Exchange
Commission </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Division of Corporate Finance </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2">100 F Street, N.E. </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Washington, D.C. 20549 </FONT></P>
<P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD WIDTH="6%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>Re:</B></FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>Integrated Electrical Services, Inc. </B></FONT></TD></TR></TABLE>
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<TD WIDTH="6%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>&nbsp;</B></FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>Amendment No.&nbsp;2 to Registration Statement on Form S-4 </B></FONT></TD></TR></TABLE>
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<TD WIDTH="6%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>&nbsp;</B></FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>Filed July 11, 2013 </B></FONT></TD></TR></TABLE>
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<TD WIDTH="6%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>&nbsp;</B></FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>File No.&nbsp;333-188182 </B></FONT></TD></TR></TABLE> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Dear
Ms.&nbsp;Long: </FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I></I></B>Set forth below are the responses of Integrated Electrical Services, Inc., a Delaware corporation
(the &#147;<B><I>Company</I></B>,&#148; &#147;<B><I>we</I></B>,&#148; &#147;<B><I>us</I></B>&#148; or &#147;<B><I>our</I></B>&#148;), to the comments received from the staff of the Division of Corporation Finance (the
&#147;<B><I>Staff</I></B>&#148;) of the Securities and Exchange Commission (the &#147;<B><I>Commission</I></B>&#148;) by letter dated July&nbsp;24, 2013, with respect to the Company&#146;s Amendment No.&nbsp;2 to Registration Statement on Form S-4,
filed with the Commission on July&nbsp;11, 2013 (File No.&nbsp;333-188182) (the &#147;<B><I>Registration Statement</I></B>&#148;). Each response below has been prepared and is being provided by the Company, which has authorized Andrews Kurth LLP to
respond to the Staff&#146;s comments on its behalf.<B><I> </I></B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B><I></I></B>Concurrently with the submission of this
response letter, we are filing, through EDGAR, Amendment No.&nbsp;3 to the Registration Statement (&#147;<B><I>Amendment No.&nbsp;3</I></B>&#148;). We have also hand-delivered three copies of Amendment No.&nbsp;3, together with three copies of
Amendment No.&nbsp;3 that are marked to show all revisions to the Registration Statement.<B><I> </I></B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">For the Staff&#146;s
convenience, each of our responses is preceded by the exact text of the Staff&#146;s corresponding comment in bold, italicized text. All references to page numbers and captions correspond to Amendment No.&nbsp;3, unless indicated otherwise.
Capitalized terms not defined herein shall have the meanings ascribed to such terms in the Registration Statement. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"><U>Interests of Directors,
Executive Officers and Affiliates of MISCOR in the Merger, page 20 </U></FONT></P> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>1.</B></FONT></TD>
<TD ALIGN="left" VALIGN="top"> <P ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B></B><B><I>We note your response to comment 12 of our letter dated June&nbsp;26, 2013, and in particular that all members of MISCOR&#146;s management
team, including the executive officers of MISCOR, will continue with the surviving corporation. Please advise whether any member of the MISCOR management team will serve as a director or an executive officer</I></B><B>
</B></FONT></P></TD></TR></TABLE>
 <p STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT STYLE="font-family:Times New Roman" SIZE="1">Austin Beijing
Dallas Houston London New York Research Triangle Park The Woodlands Washington, DC </FONT></P>


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 <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Ms. Pamela A. Long </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2">July 30, 2013 </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"> Page
 2
 </FONT></P> <p STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>

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<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
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<B><I>of the surviving corporation. If so, please provide the information required by Item&nbsp;18(a)(7) of Form S-4 with respect to such member(s).</I></B> </FONT></TD></TR></TABLE>
<P STYLE="margin-top:6px;margin-bottom:0px; margin-left:6%"><FONT STYLE="font-family:Times New Roman" SIZE="2">Response: </FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; margin-left:6%"><FONT STYLE="font-family:Times New Roman" SIZE="2">In
response to the Staff&#146;s comment, we confirm that while no director or executive officer of MISCOR will serve as a director or executive officer of the Company or a director of Merger Sub following completion of the merger, Michael Moore and
Marc Valentin are expected to serve as executive officers of Merger Sub, which, following completion of the merger, we refer to as the surviving corporation. To that end, we have revised the Registration Statement to make clear that in the merger,
MISCOR will merge with and into Merger Sub, with Merger Sub surviving the merger as the &#147;surviving corporation,&#148; a direct, wholly-owned subsidiary of the Company. In addition, we have revised the Registration Statement to include the
following disclosure on pages 21, 70 and 242: </FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; margin-left:13%"><FONT STYLE="font-family:Times New Roman" SIZE="2">It is anticipated that Michael Moore and Marc Valentin, each of whom currently
serves as an executive officer of MISCOR, will also serve as executive officers of Merger Sub, which we refer to as the &#147;surviving corporation,&#148; following completion of the merger. </FONT></P>
<P STYLE="margin-top:6px;margin-bottom:0px; margin-left:6%"><FONT STYLE="font-family:Times New Roman" SIZE="2">Pursuant to Item&nbsp;18(a)(7) of Form S-4, we have also revised the Registration Statement to include the information required with
respect to Messrs. Moore and Valentin pursuant to Items 402 and 404 of Regulation S-K under &#147;MISCOR Executive Compensation&#148; and &#147;Certain Relationships and Related Party Transactions of MISCOR,&#148; respectively, beginning on page
242. The information required with respect to Messrs. Moore and Valentine pursuant to Item&nbsp;401 of Regulation S-K is set forth under &#147;MISCOR Directors and Executive Officers&#148; beginning on page 227. </FONT></P>
<P STYLE="margin-top:18px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"><U>Material U.S. Federal Income Tax Consequences, page 27 </U></FONT></P> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>2.</B></FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B></B><B><I>Please revise your disclosure in this section to provide a firm opinion of counsel that the merger will qualify as a reorganization within the meaning of
Section&nbsp;368(a) of the Internal Revenue Code. We note that counsel has provided this opinion in the section entitled &#147;Material U.S. Federal Income Tax Consequences of the Merger.&#148;</I></B><B> </B></FONT></TD></TR></TABLE>
<P STYLE="margin-top:6px;margin-bottom:0px; margin-left:6%"><FONT STYLE="font-family:Times New Roman" SIZE="2">Response: </FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; margin-left:6%"><FONT STYLE="font-family:Times New Roman" SIZE="2">In
response to the Staff&#146;s comment, we have revised the Registration Statement to include the following disclosure under &#147;Summary&#151;Material U.S. Federal Income Tax Consequences&#148; on page 27: </FONT></P>
<P STYLE="margin-top:6px;margin-bottom:0px; margin-left:13%"><FONT STYLE="font-family:Times New Roman" SIZE="2">This discussion of U.S. federal income tax consequences assumes that the merger will be consummated as described in the merger agreement
and this joint proxy statement/prospectus. In the opinion of Ulmer&nbsp;&amp; Berne LLP, the merger will be treated for U.S. federal income tax purposes as a </FONT></P>

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 <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Ms. Pamela A. Long </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2">July 30, 2013 </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"> Page
 3
 </FONT></P> <p STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
 <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:13%"><FONT STYLE="font-family:Times New Roman" SIZE="2">
reorganization qualifying under the provisions of Section&nbsp;368(a) of the Code. </FONT></P>
<P STYLE="margin-top:18px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"><U>Important Information About the Unaudited Financial Projections, page 73 </U></FONT></P>
<P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>3.</B></FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B></B><B><I>Please remove the statement that the inclusion of the financial projections shall not be deemed an admission or representation by IES or MISCOR that such
information is material.</I></B><B> </B></FONT></TD></TR></TABLE> <P STYLE="margin-top:6px;margin-bottom:0px; margin-left:6%"><FONT STYLE="font-family:Times New Roman" SIZE="2">Response: </FONT></P>
<P STYLE="margin-top:6px;margin-bottom:0px; margin-left:6%"><FONT STYLE="font-family:Times New Roman" SIZE="2">In response to the Staff&#146;s comment, we have revised the Registration Statement to remove the statement that the inclusion of the
financial projections shall not be deemed an admission or representation by IES or MISCOR that such information is material. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"><U>Exhibit 8.2
</U></FONT></P> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>4.</B></FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B></B><B><I>We note your response to comment 13 of our letter dated June&nbsp;25, 2013, and that the short- form tax opinion of Ulmer&nbsp;&amp; Berne has been filed
as Exhibit 8.2. Please note that in a short- form opinion, the tax disclosure in the prospectus serves as the tax opinion, and the short- form opinion filed as an exhibit must state clearly that the disclosure in the tax consequences section is the
opinion of counsel. Please revise Exhibit 8.2 accordingly. See Section III.B. of Staff Legal Bulletin No.&nbsp;19 (Oct. 14, 2011).</I></B><B> </B></FONT></TD></TR></TABLE> <P STYLE="margin-top:6px;margin-bottom:0px; margin-left:6%"><FONT
STYLE="font-family:Times New Roman" SIZE="2">Response: </FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; margin-left:6%"><FONT STYLE="font-family:Times New Roman" SIZE="2">In response to the Staff&#146;s comment, Exhibit 8.2 has been revised
to include the following disclosure: </FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; margin-left:13%"><FONT STYLE="font-family:Times New Roman" SIZE="2">In addition, we hereby confirm that, subject to the qualifications, exceptions,
assumptions and limitations stated in the Registration Statement and set forth herein, the discussions set forth in the Registration Statement under the caption &#147;Material U.S. Federal Income Tax Consequences of the Merger&#148; constitutes our
opinion as to the those matters set forth therein described as the opinion by tax counsel to MISCOR or as ascribed to us. </FONT></P> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>5.</B></FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B></B><B><I>Please remove the language stating that the opinion does not address all of the U.S. federal income tax consequences of the merger. This language suggests
that counsel&#146;s opinion does not opine on all material federal tax consequences.</I></B><B> </B></FONT></TD></TR></TABLE> <P STYLE="margin-top:6px;margin-bottom:0px; margin-left:6%"><FONT STYLE="font-family:Times New Roman" SIZE="2">Response:
</FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; margin-left:6%"><FONT STYLE="font-family:Times New Roman" SIZE="2">In response to the Staff&#146;s comment, Exhibit 8.2 has been revised to remove the statement that the opinion does not
address all of the U.S. federal income tax consequences of the Merger. </FONT></P>

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 <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Ms. Pamela A. Long </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2">July 30, 2013 </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"> Page
 4
 </FONT></P> <p STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
 <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"><U>Undertakings </U></FONT></P> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>6.</B></FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B></B><B><I>Please remove the undertaking in paragraph (5)&nbsp;as you are not permitted to incorporate by reference and therefore the undertaking is not
applicable.</I></B><B> </B></FONT></TD></TR></TABLE> <P STYLE="margin-top:6px;margin-bottom:0px; margin-left:6%"><FONT STYLE="font-family:Times New Roman" SIZE="2">Response: </FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; margin-left:6%"><FONT
STYLE="font-family:Times New Roman" SIZE="2">In response to the Staff&#146;s comment, we have revised the Registration Statement to remove the undertaking in paragraph (5). </FONT></P> <P STYLE="margin-top:18px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2"><U>Consent of Independent Registered Public Accounting Firm </U></FONT></P> <P STYLE="font-size:6px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>7.</B></FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B></B><B><I>Please amend your filing to include a consent from Calvetti, Ferguson&nbsp;&amp; Wagner, P.C.</I></B><B> </B></FONT></TD></TR></TABLE>
<P STYLE="margin-top:6px;margin-bottom:0px; margin-left:6%"><FONT STYLE="font-family:Times New Roman" SIZE="2">Response: </FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; margin-left:6%"><FONT STYLE="font-family:Times New Roman" SIZE="2">In
response to the Staff&#146;s comment, we have revised the Registration Statement to include an updated consent from Calvetti, Ferguson&nbsp;&amp; Wagner, P.C. as Exhibit 23.3. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT
STYLE="font-family:Times New Roman" SIZE="2">Please direct any questions you have with respect to the foregoing to the undersigned at (713)&nbsp;220-4360 or moleary@andrewskurth.com. </FONT></P>
<P STYLE="margin-top:18px;margin-bottom:0px; margin-left:54%; text-indent:-2%"><FONT STYLE="font-family:Times New Roman" SIZE="2">Very truly yours, </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; margin-left:54%; text-indent:-2%"><FONT
STYLE="font-family:Times New Roman" SIZE="2">/s/ G. Michael O&#146;Leary </FONT></P> <P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2">cc:</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Gail Makode, Integrated Electrical Services, Inc. </FONT></TD></TR></TABLE>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
