<SEC-DOCUMENT>0001437749-17-015041.txt : 20171016
<SEC-HEADER>0001437749-17-015041.hdr.sgml : 20171016
<ACCEPTANCE-DATETIME>20170818160440
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001437749-17-015041
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20170818

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NORTHWEST PIPE CO
		CENTRAL INDEX KEY:			0001001385
		STANDARD INDUSTRIAL CLASSIFICATION:	STEEL PIPE & TUBES [3317]
		IRS NUMBER:				930557988
		STATE OF INCORPORATION:			OR
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		5721 SE COLUMBIA WAY
		STREET 2:		SUITE 200
		CITY:			VANCOUVER
		STATE:			WA
		ZIP:			98661
		BUSINESS PHONE:		3603976250

	MAIL ADDRESS:	
		STREET 1:		5721 SE COLUMBIA WAY
		STREET 2:		SUITE 200
		CITY:			VANCOUVER
		STATE:			WA
		ZIP:			98661
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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	<title>nwpx20170817_corresp.htm</title>
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<p style="margin: 0pt;">&nbsp;</p>

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			<p style="margin: 0pt;"><img src="a1.jpg"></p>
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			<p style="margin: 0pt; text-align: right;">Suite 900</p>

			<p style="margin: 0pt; text-align: right;">1331 NW Lovejoy Street</p>

			<p style="margin: 0pt; text-align: right;">Portland, OR 97209-3280</p>

			<p style="margin: 0pt; text-align: right;">503-226-1191</p>

			<p style="margin: 0pt; text-align: right;">Fax 503-226-0079</p>

			<p style="margin: 0pt; text-align: right;"><font style="font-family: Times New Roman; font-size: 10pt;">www.aterwynne.com</font></p>
			</td>
		</tr>
		<tr>
			<td>&nbsp;</td>
			<td>&nbsp;</td>
		</tr>
		<tr>
			<td>&nbsp;</td>
			<td style="text-align: right;">Gregory E. Struxness<br>
			<font style="font-family: Times New Roman, Times, serif; font-size: 10pt;">Direct Dial: 503-226-8449<br>
			E-Mail: ges@aterwynne.com</font></td>
		</tr>

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<p style="text-align: right; font-family: Times New Roman, Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">&nbsp;</p>

<p style="margin: 0pt; text-align: center; font-family: Times New Roman, Times, serif; font-size: 10pt;">August 18, 2017</p>

<p style="font-family: Times New Roman, Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">&nbsp;</p>

<p style="margin: 0pt; text-align: left; font-family: Times New Roman, Times, serif; font-size: 10pt;">&nbsp;</p>

<p style="margin: 0pt; text-align: left; font-family: Times New Roman, Times, serif; font-size: 10pt;"><u><b>VIA EDGAR</b></u></p>

<p style="margin: 0pt; text-align: left; font-family: Times New Roman, Times, serif; font-size: 10pt;">&nbsp;</p>

<p style="margin: 0pt; text-align: left; font-family: Times New Roman, Times, serif; font-size: 10pt;">United States Securities and Exchange Commission</p>

<p style="margin: 0pt; text-align: left; font-family: Times New Roman, Times, serif; font-size: 10pt;">Division of Corporation Finance</p>

<p style="margin: 0pt; text-align: left; font-family: Times New Roman, Times, serif; font-size: 10pt;">100 F Street, N.E.</p>

<p style="margin: 0pt; text-align: left; font-family: Times New Roman, Times, serif; font-size: 10pt;">Mail Stop 4631</p>

<p style="margin: 0pt; text-align: left; font-family: Times New Roman, Times, serif; font-size: 10pt;">Washington, D.C. 20549</p>

<p style="margin: 0pt; text-align: left; font-family: Times New Roman, Times, serif; font-size: 10pt;">Attention:<font style="font-family: Times New Roman, Times, serif; font-size: 10pt;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Jay Ingram, Legal Branch Chief</font></p>

<p style="margin: 0pt 0pt 0pt 72pt; text-align: left; font-family: Times New Roman, Times, serif; font-size: 10pt;"><font style="font-family: Times New Roman, Times, serif; font-size: 10pt;">Chris Ronne, Staff Attorney</font></p>

<p style="margin: 0pt; text-align: left; font-family: Times New Roman, Times, serif; font-size: 10pt;">&nbsp;</p>

<p style="margin: 0pt 0pt 0pt 36pt; text-align: left; font-family: Times New Roman, Times, serif; font-size: 10pt;">Re<font style="font-family: Times New Roman, Times, serif; font-size: 10pt;">:&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font>Northwest Pipe Company</p>

<p style="margin: 0pt 0pt 0pt 72pt; text-align: left; font-family: Times New Roman, Times, serif; font-size: 10pt;"><font style="font-family: Times New Roman, Times, serif; font-size: 10pt;">Registration Statement on Form S-3<br>
Filed March 17, 2017<br>
File No. 333-216802</font></p>

<p style="font-family: Times New Roman, Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">&nbsp;</p>

<p style="margin: 0pt; text-align: left; font-family: Times New Roman, Times, serif; font-size: 10pt;">Dear Mr. Ingram<font style="font-family: Times New Roman, Times, serif; font-size: 10pt;">:</font></p>

<p style="font-family: Times New Roman, Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">&nbsp;</p>

<p style="margin: 0pt; text-align: left; text-indent: 36pt; font-family: Times New Roman, Times, serif; font-size: 10pt;">On behalf of Northwest Pipe Company (the &ldquo;<font style="font-family: Times New Roman, Times, serif; font-size: 10pt;"><i><b>Company</b></i>&rdquo;), we are submitting this letter in response to comments received from the staff (the &ldquo;<i><b>Staff</b></i>&rdquo;) of the Securities and Exchange Commission (the &ldquo;<i><b>Commission</b></i>&rdquo;) by letter, dated March 23, 2017, regarding the Company&rsquo;s Registration Statement on Form S-3 (the &ldquo;<i><b>Registration Statement</b></i>&rdquo;) filed March 17, 2017. For your convenience, each of the Staff&rsquo;s comments have been restated below in their entirety, with the Company&rsquo;s corresponding response set forth immediately under such comment. Concurrently with the submission of this letter, the Company is filing Amendment No. 1 to the Registration Statement via EDGAR.</font></p>

<p style="margin: 0pt; text-align: left; font-family: Times New Roman, Times, serif; font-size: 10pt;">&nbsp;</p>

<p style="margin: 0pt; text-align: left; font-family: Times New Roman, Times, serif; font-size: 10pt;"><u><b>General</b></u></p>

<p style="margin: 0pt; text-align: left; font-family: Times New Roman, Times, serif; font-size: 10pt;">&nbsp;</p>

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			<td style="width: 18pt;">&nbsp;</td>
			<td style="width: 18pt; vertical-align: top;">
			<p style="text-align: left; font-family: Times New Roman, Times, serif; font-size: 10pt; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt;"><b>1.</b></p>
			</td>
			<td style="vertical-align: top;">
			<p style="text-align: left; font-family: Times New Roman, Times, serif; font-size: 10pt; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt;"><b>We note that Part III of your annual report on Form 10-K for the fiscal year ended December 31, 2016 incorporates by reference portions of your definitive proxy statement which has not been filed yet. Please be advised that we cannot accelerate the effective date of your registration statement until you have amended the Form 10-K to include Part III information or filed the definitive proxy statement. For guidance, please refer to Question 123.01 of our Securities Act Forms Compliance and Disclosure Interpretations.</b></p>
			</td>
		</tr>

</table>

<p style="margin: 0pt 0pt 0pt 36pt; text-align: left; font-family: Times New Roman, Times, serif; font-size: 10pt;">&nbsp;</p>

<p style="margin: 0pt 0pt 0pt 36pt; text-align: left; font-family: Times New Roman, Times, serif; font-size: 10pt;"><i>Response</i><font style="font-family: Times New Roman, Times, serif; font-size: 10pt;">: The Company&rsquo;s definitive Proxy Statement for the Company&rsquo;s 2017 Annual Meeting of Shareholders, portions of which are incorporated by reference to the Company&rsquo;s Annual Report on Form 10-K for the year ended December 31, 2016, was filed with the Commission on April 27, 2017.</font></p>

<p style="margin: 0pt; text-align: left; font-family: Times New Roman, Times, serif; font-size: 10pt;">&nbsp;</p>

<p style="margin: 0pt; text-align: left; font-family: Times New Roman, Times, serif; font-size: 10pt;">&nbsp;</p>

<p style="margin: 0pt; text-align: center; font-family: Times New Roman, Times, serif; font-size: 10pt; font-variant: small-caps;"><b>Growth-Minded Law</b></p>

<p style="margin: 0pt; text-align: left; font-family: Times New Roman, Times, serif; font-size: 10pt;">&nbsp;</p>

<div id="PGBK" style="width: 100%; margin-right: 0pt; margin-left: 0pt;">
<div id="PGNUM" style="width: 100%; text-align: center;">&nbsp;</div>

<hr style="border: currentColor; border-image: none; width: 100%; height: 2px; color: rgb(0, 0, 0); page-break-after: always; background-color: rgb(0, 0, 0);">
<div id="PGHDR" style="width: 100%; text-align: left;">&nbsp;</div>
</div>

<div>
<div>&nbsp;</div>

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<div><img src="a2copy.jpg"></div>
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<p style="margin: 0pt; text-align: left; font-family: Times New Roman, Times, serif; font-size: 10pt;">&nbsp;</p>

<p style="margin: 0pt 0pt 0pt 18pt; text-align: left; font-family: Times New Roman, Times, serif; font-size: 10pt;">United States Securities and Exchange Commissio<font style="font-family: Times New Roman, Times, serif; font-size: 10pt;">n</font></p>

<p style="margin: 0pt 0pt 0pt 18pt; text-align: left; font-family: Times New Roman, Times, serif; font-size: 10pt;">August 18, 2017</p>

<p style="margin: 0pt 0pt 0pt 18pt; text-align: left; font-family: Times New Roman, Times, serif; font-size: 10pt;">Page 2</p>

<p style="margin: 0pt; text-align: left; font-family: Times New Roman, Times, serif; font-size: 10pt;">&nbsp;</p>

<p style="margin: 0pt; text-align: left; font-family: Times New Roman, Times, serif; font-size: 10pt;">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" id="MTAB3" style="width: 100%; font-family: Times New Roman, Times, serif; font-size: 10pt;">

		<tr>
			<td style="width: 18pt;">&nbsp;</td>
			<td style="width: 18pt; vertical-align: top;">
			<p style="text-align: left; font-family: Times New Roman, Times, serif; font-size: 10pt; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt;"><b>2.</b></p>
			</td>
			<td style="vertical-align: top;">
			<p style="text-align: left; font-family: Times New Roman, Times, serif; font-size: 10pt; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt;"><b>We note</b><font style="font-family: Times New Roman, Times, serif; font-size: 10pt;"><b> that you indicate that your Statement of Eligibility of Trustee under the Indenture will be filed by amendment or incorporated by reference to a report filed under the Exchange Act. Please note that each Form T-1 must be separately filed under the electronic form type &ldquo;305B2&rdquo;. You may not incorporate by reference a Form T-1 from another filed document. Refer to Interpretation 206.01 of our Trust Indenture Act of 1939 Compliance and Disclosure Interpretations.</b></font></p>
			</td>
		</tr>

</table>

<p style="margin: 0pt 0pt 0pt 36pt; text-align: left; font-family: Times New Roman, Times, serif; font-size: 10pt;">&nbsp;</p>

<p style="margin: 0pt 0pt 0pt 36pt; text-align: left; font-family: Times New Roman, Times, serif; font-size: 10pt;"><i>Response</i><font style="font-family: Times New Roman, Times, serif; font-size: 10pt;">: In response to the Staff&rsquo;s comment, the Company has revised the Exhibits section of the Registration Statement to clarify that the Company will file each Form T-1 separately under the electronic form type &ldquo;305B2&rdquo;.</font></p>

<p style="margin: 0pt; text-align: left; font-family: Times New Roman, Times, serif; font-size: 10pt;">&nbsp;</p>

<p style="margin: 0pt; text-align: left; text-indent: 36pt; font-family: Times New Roman, Times, serif; font-size: 10pt;">We hope the foregoing answers are responsive to your comments. Please do not hesitate to contact me by telephone at (<font style="font-family: Times New Roman, Times, serif; font-size: 10pt;">503) 226-8449 or by email at ges@aterwynne.com with any questions or comments regarding this correspondence.</font></p>

<p style="margin: 0pt; text-align: left; text-indent: 36pt; font-family: Times New Roman, Times, serif; font-size: 10pt;">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" style="width: 100%; font-family: Times New Roman, Times, serif; font-size: 10pt;">

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			<td style="width: 33%;">&nbsp;</td>
			<td style="width: 33%;">Very truly yours<font style="font-family: Times New Roman, Times, serif; font-size: 10pt;">,</font></td>
		</tr>
		<tr>
			<td>&nbsp;</td>
			<td>&nbsp;</td>
		</tr>
		<tr>
			<td>&nbsp;</td>
			<td><i>/s/ Gregory E. Struxness</i></td>
		</tr>
		<tr>
			<td>&nbsp;</td>
			<td>&nbsp;</td>
		</tr>
		<tr>
			<td>&nbsp;</td>
			<td>Gregory E. Struxness</td>
		</tr>

</table>

<p style="font-family: Times New Roman, Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">&nbsp;</p>

<p style="font-family: Times New Roman, Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">&nbsp;</p>

<p style="margin: 0pt; text-align: left; font-family: Times New Roman, Times, serif; font-size: 10pt;">&nbsp;</p>

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			<td style="width: 36pt;">
			<p style="margin: 0pt; text-align: left; font-family: Times New Roman, Times, serif; font-size: 10pt;">cc:</p>
			</td>
			<td>
			<p style="margin: 0pt; text-align: left; font-family: Times New Roman, Times, serif; font-size: 10pt;">Scott Montross, Northwest Pipe Company</p>
			</td>
		</tr>

</table>

<p style="margin: 0pt; text-align: left; font-family: Times New Roman, Times, serif; font-size: 10pt;">&nbsp;</p>
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