<SEC-DOCUMENT>0001437749-23-033169.txt : 20240104
<SEC-HEADER>0001437749-23-033169.hdr.sgml : 20240104
<ACCEPTANCE-DATETIME>20231129160312
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001437749-23-033169
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20231129

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NORTHWEST PIPE CO
		CENTRAL INDEX KEY:			0001001385
		STANDARD INDUSTRIAL CLASSIFICATION:	STEEL PIPE & TUBES [3317]
		ORGANIZATION NAME:           	04 Manufacturing
		IRS NUMBER:				930557988
		STATE OF INCORPORATION:			OR
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		201 NE PARK PLAZA DRIVE
		STREET 2:		SUITE 100
		CITY:			VANCOUVER
		STATE:			WA
		ZIP:			98684
		BUSINESS PHONE:		3603976250

	MAIL ADDRESS:	
		STREET 1:		201 NE PARK PLAZA DRIVE
		STREET 2:		SUITE 100
		CITY:			VANCOUVER
		STATE:			WA
		ZIP:			98684
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Northwest Pipe Company</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>201 NE Park Plaza Drive</b><b>, Suite 1</b><b>00</b></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:center;"><b>Vancouver, Washington 986</b><b>84</b></p>

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

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

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">November&nbsp;29, 2023</p>

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

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

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

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

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

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

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

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

<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt; text-align: left; text-indent: 54pt;"><b>&nbsp;&nbsp; Re:&nbsp; &nbsp; &nbsp; &nbsp; Northwest Pipe Company</b></p>

<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt;"><b>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&nbsp; Registration Statement on Form&nbsp;S-3</b></p>

<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt;"><b>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Filed November&nbsp;21, 2023</b></p>

<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt;"><b>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; File No. 333-275691</b></p>

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

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

<p style="font-family: &quot;Times New Roman&quot;, Times, serif; font-size: 10pt; margin: 0pt; text-indent: 27pt;">In accordance with Rule&nbsp;461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the above-referenced Registration Statement on Form&nbsp;S&#8209;3 (the &#8220;<i><b>Registration Statement</b></i>&#8221;) of Northwest Pipe Company. We respectfully request that the Registration Statement become effective as of 4:30&nbsp;p.m., Eastern Time, on Monday, December&nbsp;4, 2023, or as soon as practicable thereafter.</p>

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

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin-bottom:0pt;margin-left:52.9%;margin-right:0pt;margin-top:0pt;text-align:left;">Very truly yours,</p>

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

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;font-variant:small-caps;margin-bottom:0pt;margin-left:52.9%;margin-right:0pt;margin-top:0pt;text-align:left;"><b>Northwest Pipe Company</b></p>

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

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin-bottom:0pt;margin-left:52.9%;margin-right:0pt;margin-top:0pt;text-align:left;">By:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<u>/s/ Scott Montross</u></p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin-bottom:0pt;margin-left:52.9%;margin-right:0pt;margin-top:0pt;text-align:left;">Scott Montross</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin-bottom:0pt;margin-left:52.9%;margin-right:0pt;margin-top:0pt;text-align:left;">President and Chief Executive Officer</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin-bottom:0pt;margin-left:61.5%;margin-right:0pt;margin-top:0pt;text-align:left;">&nbsp;</p>

<p style="font-family:'Times New Roman', Times, serif;font-size:10pt;margin:0pt;text-align:left;">cc:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Alison M. Pear, Esq.</p>

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

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

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