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<SEC-DOCUMENT>0000950134-09-011481.txt : 20090728
<SEC-HEADER>0000950134-09-011481.hdr.sgml : 20090728
<ACCEPTANCE-DATETIME>20090527163906
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950134-09-011481
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20090527

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
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<FILENAME>filename1.htm
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<HEAD>
<TITLE>corresp</TITLE>
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<!-- PAGEBREAK -->
<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><IMG src="h66949h6694901.gif" alt="(POWELL LOGO)"></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 50%">May&nbsp;27, 2009</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U><B>VIA EDGAR</B></U></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Mr.&nbsp;Kevin L. Vaughn<BR>
United States Securities and Exchange Commission<BR>
Division of Corporation Finance<BR>
100 F Street, NE<BR>
Washington, D.C. 20549</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" nowrap align="left"><B>Re:</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Powell Industries, Inc.</B><br><B>
Form&nbsp;10-K for the fiscal year ended September&nbsp;30, 2008</B><BR><B>
File No.&nbsp;1-12488</B></TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Dear Mr.&nbsp;Vaughn:</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In response to your letter dated March&nbsp;17, 2009, we provided to you under separate cover
responses to your comments based on your consideration of the Company&#146;s Annual Report on Form 10-K
for the fiscal year ended September&nbsp;30, 2008 and Definitive Proxy Statement on Schedule&nbsp;14A filed
on January&nbsp;15, 2009 (the &#147;2009 Proxy&#148;).</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In comment no. 1, you asked for certain supplemental materials. Under separate cover, we are
providing this material and seeking confidential treatment of such material under Rule&nbsp;83 of the
Freedom of Information Act.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Thank you.
</DIV>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Sincerely yours,<BR><BR>POWELL INDUSTRIES, INC.<BR>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">//s// Don R. Madison
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Don R. Madison&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Executive Vice President, Chief Financial and<BR>
Administrative Officer&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">DRM:es</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>Powell Industries, Inc. </B>&#149; PO Box 12818, Houston, Texas 77217 &#149; Tel: 713.944.6900 &#149; www.powellind.com</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio --><!-- /Folio -->
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