<SEC-DOCUMENT>0001437749-17-015874.txt : 20171016
<SEC-HEADER>0001437749-17-015874.hdr.sgml : 20171016
<ACCEPTANCE-DATETIME>20170912181503
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001437749-17-015874
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20170912

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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<p style="font-family:Times New Roman, Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Northwest Pipe Company<br>
<font style="font-family:Times New Roman, Times, serif;font-size:10pt;">5721 SE Columbia Way, Suite 200<br>
Vancouver, Washington 98661</font></b></p>

<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:0pt;text-align:left;">&nbsp;</p>

<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:0pt;text-align:left;">September 12<font style="font-family:Times New Roman, Times, serif;font-size:10pt;">, 2017</font></p>

<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:0pt;text-align:left;"><u><i><b>VIA EDGAR</b></i></u></p>

<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:0pt;text-align:left;">Securities and Exchange <font style="font-family:Times New Roman, Times, serif;font-size:10pt;">Commission<br>
Division of Corporation Finance<br>
100 F Street, N.E.<br>
Washington, D.C. 20549-6010</font></p>

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

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			<td style="width: 12%;">Attention:<font style="font-family:Times New Roman, Times, serif; font-size:10pt">&nbsp;&nbsp;&nbsp;</font></td>
			<td style="width: 88%;"><font style="font-family:Times New Roman, Times, serif; font-size:10pt">Jay Ingram, Legal Branch Chief</font></td>
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			<td style="width: 12%;">&nbsp;</td>
			<td style="width: 88%;"><font style="font-family:Times New Roman, Times, serif; font-size:10pt">Chris Ronne, Staff Attorney</font></td>
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<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt; text-align: left;"><font style="font-family:Times New Roman, Times, serif;font-size:10pt;">&nbsp;&nbsp;</font></p>

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			<td style="width: 12%;">&nbsp;</td>
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			<p style="margin: 0pt; text-align: justify;"><b>Re:</b></p>
			</td>
			<td style="width: 84%;"><font style="font-family:Times New Roman, Times, serif; font-size:10pt"><b>Northwest Pipe Company</b></font></td>
		</tr>
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			<td style="width: 12%;">&nbsp;</td>
			<td style="width: 4%;">&nbsp;</td>
			<td style="width: 84%;"><b>Registration Statement on Form S-3</b></td>
		</tr>
		<tr>
			<td style="width: 12%;">&nbsp;</td>
			<td style="width: 4%;">&nbsp;</td>
			<td style="width: 84%;"><b><font style="font-family:Times New Roman, Times, serif; font-size:10pt">File No. 333-216802</font></b></td>
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<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt; text-align: left;"><font style="font-family:Times New Roman, Times, serif;font-size:10pt;">&nbsp;&nbsp; </font></p>

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

<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:0pt;text-align:left;text-indent:36pt;">In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the above-referenced<font style="font-family:Times New Roman, Times, serif;font-size:10pt;"> Registration Statement on Form&nbsp;S-3 (the &ldquo;<i><b>Registration Statement</b></i>&rdquo;) of Northwest Pipe Company. We respectfully request that the Registration Statement become effective as of 4:30 p.m., Washington, D.C. time, on September 15, 2017, or as soon as practicable thereafter.</font></p>

<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:0pt;text-align:left;text-indent:36pt;">Once the Registration Statement has been declared effective, please confirm that event with our counsel, Ater Wynne LLP, by calling Gregory E. Struxness at (503) 226-8449.</p>

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			<p style="margin-top: 0; margin-bottom: 0;">Very truly yours,</p>
			</td>
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			<p style="margin-top: 0; margin-bottom: 0;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">&nbsp;</font></p>
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			<td valign="top" width="50%">&nbsp;</td>
			<td colspan="2" valign="top" width="38%">&nbsp;</td>
			<td valign="top" width="12%">&nbsp;</td>
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			<td valign="top" width="50%">&nbsp;</td>
			<td colspan="2" valign="top" width="38%">
			<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; font-variant: small-caps; margin: 0pt; text-align: left;"><b>Northwest Pipe Company</b></p>
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			<td valign="top" width="12%">&nbsp;</td>
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			<p style="margin-top: 0; margin-bottom: 0;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">&nbsp;</font></p>
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			<p style="margin-top: 0; margin-bottom: 0;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">&nbsp;</font></p>
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			<p style="margin-top: 0; margin-bottom: 0;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">&nbsp;</font></p>
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			<p style="margin-top: 0; margin-bottom: 0;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">&nbsp;</font></p>
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			<p style="margin-top: 0; margin-bottom: 0;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">By: </font></p>
			</td>
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			<p style="margin-top: 0; margin-bottom: 0;"><font style="font-family:Times New Roman, Times, serif; font-size:10pt">/s/ Scott Montross</font></p>
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			<p style="margin-top: 0; margin-bottom: 0;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">&nbsp;</font></p>
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			<p style="margin-top: 0; margin-bottom: 0;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">&nbsp;</font></p>
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			<td valign="top" width="3%">
			<p style="margin-top: 0; margin-bottom: 0;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">&nbsp;</font></p>
			</td>
			<td valign="top" width="35%">
			<p style="margin-top: 0; margin-bottom: 0;">Scott Montross</p>
			</td>
			<td valign="top" width="12%">
			<p style="margin-top: 0; margin-bottom: 0;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">&nbsp;</font></p>
			</td>
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			<p style="margin-top: 0; margin-bottom: 0;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">&nbsp;</font></p>
			</td>
			<td valign="top" width="3%">
			<p style="margin-top: 0; margin-bottom: 0;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">&nbsp;</font></p>
			</td>
			<td valign="top" width="35%">
			<p style="margin-top: 0; margin-bottom: 0;">President and Chief Executive Officer</p>
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			<p style="margin-top: 0; margin-bottom: 0;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">&nbsp;</font></p>
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<p style="font-family: Times New Roman, Times, serif; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt;">&nbsp;</p>

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			<td style="width: 5%;">cc:<font style="font-family:Times New Roman, Times, serif; font-size:10pt">&nbsp;</font></td>
			<td style="width: 95%;"><font style="font-family:Times New Roman, Times, serif; font-size:10pt">Gregory E. Struxness</font></td>
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			<td style="width: 5%;">&nbsp;</td>
			<td style="width: 95%;"><font style="font-family:Times New Roman, Times, serif; font-size:10pt">Ater Wynne LLP</font></td>
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