<SEC-DOCUMENT>0000732847-25-000008.txt : 20250213
<SEC-HEADER>0000732847-25-000008.hdr.sgml : 20250213
<ACCEPTANCE-DATETIME>20250213185341
ACCESSION NUMBER:		0000732847-25-000008
CONFORMED SUBMISSION TYPE:	SCHEDULE 13G/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250213
DATE AS OF CHANGE:		20250213

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MATRIX SERVICE CO
		CENTRAL INDEX KEY:			0000866273
		STANDARD INDUSTRIAL CLASSIFICATION:	CONSTRUCTION SPECIAL TRADE CONTRACTORS [1700]
		ORGANIZATION NAME:           	05 Real Estate & Construction
		IRS NUMBER:				731352174
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		SCHEDULE 13G/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-41526
		FILM NUMBER:		25622275

	BUSINESS ADDRESS:	
		STREET 1:		15 EAST 5TH STREET
		STREET 2:		SUITE 1100
		CITY:			TULSA
		STATE:			OK
		ZIP:			74103
		BUSINESS PHONE:		9188388822

	MAIL ADDRESS:	
		STREET 1:		15 EAST 5TH STREET
		STREET 2:		SUITE 1100
		CITY:			TULSA
		STATE:			OK
		ZIP:			74103

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FIRST WILSHIRE SECURITIES MANAGEMENT INC
		CENTRAL INDEX KEY:			0000732847
		ORGANIZATION NAME:           	
		IRS NUMBER:				952844956
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SCHEDULE 13G/A

	BUSINESS ADDRESS:	
		STREET 1:		1214 EAST GREEN STREET, SUITE 104
		CITY:			PASADENA
		STATE:			CA
		ZIP:			91106-3171
		BUSINESS PHONE:		(626) 796-6622

	MAIL ADDRESS:	
		STREET 1:		1214 EAST GREEN STREET, SUITE 104
		CITY:			PASADENA
		STATE:			CA
		ZIP:			91106-3171

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FIRST WILSHIRE SECURITIES MANAGEMENT INC /CA
		DATE OF NAME CHANGE:	20010411
</SEC-HEADER>
<DOCUMENT>
<TYPE>SCHEDULE 13G/A
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
<headerData>
<submissionType>SCHEDULE 13G/A</submissionType>
<previousAccessionNumber>0000732847-24-000006</previousAccessionNumber>
<filerInfo>
<filer>
<filerCredentials>
<cik>0000732847</cik>
<ccc>XXXXXXXX</ccc>
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<liveTestFlag>LIVE</liveTestFlag>


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<formData>
<coverPageHeader>
<amendmentNo>2</amendmentNo>
<securitiesClassTitle>COM</securitiesClassTitle>
<eventDateRequiresFilingThisStatement>12/31/2024</eventDateRequiresFilingThisStatement>
<issuerInfo>
<issuerCik>0000866273</issuerCik>
<issuerName>MATRIX SERVICE CO</issuerName>
<issuerCusip>576853105</issuerCusip>
<issuerPrincipalExecutiveOfficeAddress>
<com:street1>15 EAST 5TH STREET, SUITE 1100</com:street1>
<com:city>TULSA</com:city>
<com:stateOrCountry>OK</com:stateOrCountry>
<com:zipCode>74103</com:zipCode>
</issuerPrincipalExecutiveOfficeAddress>
</issuerInfo>
<designateRulesPursuantThisScheduleFiled>
<designateRulePursuantThisScheduleFiled>Rule 13d-1(b)</designateRulePursuantThisScheduleFiled>
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<reportingPersonName>First Wilshire Securities Management, Inc.</reportingPersonName>
<citizenshipOrOrganization>CA</citizenshipOrOrganization>
<reportingPersonBeneficiallyOwnedNumberOfShares>
<soleVotingPower>1271028</soleVotingPower>
<sharedVotingPower>0</sharedVotingPower>
<soleDispositivePower>1346563</soleDispositivePower>
<sharedDispositivePower>0</sharedDispositivePower>
</reportingPersonBeneficiallyOwnedNumberOfShares>
<reportingPersonBeneficiallyOwnedAggregateNumberOfShares>1346563</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
<classPercent>4.9</classPercent>
<typeOfReportingPerson>IA</typeOfReportingPerson>
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<item1>
<issuerName>MATRIX SERVICE CO</issuerName>
<issuerPrincipalExecutiveOfficeAddress>15 EAST 5TH STREET, SUITE 1100, TULSA, OK 74103</issuerPrincipalExecutiveOfficeAddress>
</item1>
<item2>
<filingPersonName>First Wilshire Securities Management, Inc.</filingPersonName>
<principalBusinessOfficeOrResidenceAddress>1214 East Green Street, Suite 104, Pasadena, CA 91106</principalBusinessOfficeOrResidenceAddress>
<citizenship>California</citizenship>
</item2>
<item3>
<notApplicableFlag>N</notApplicableFlag>
<typeOfPersonFiling>IA</typeOfPersonFiling>
</item3>
<item4>
<amountBeneficiallyOwned>1346563</amountBeneficiallyOwned>
<classPercent>4.9</classPercent>
<numberOfSharesPersonHas>
<solePowerOrDirectToVote>1271028</solePowerOrDirectToVote>
<sharedPowerOrDirectToVote>0</sharedPowerOrDirectToVote>
<solePowerOrDirectToDispose>1346563</solePowerOrDirectToDispose>
<sharedPowerOrDirectToDispose>0</sharedPowerOrDirectToDispose>
</numberOfSharesPersonHas>
</item4>
<item5>
<notApplicableFlag>Y</notApplicableFlag>
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<item6>
<notApplicableFlag>Y</notApplicableFlag>
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<item7>
<notApplicableFlag>Y</notApplicableFlag>
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<item8>
<notApplicableFlag>Y</notApplicableFlag>
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<item9>
<notApplicableFlag>Y</notApplicableFlag>
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<item10>
<notApplicableFlag>N</notApplicableFlag>
<certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were acquired and are held in the ordinary course of business and were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under ?? 240.14a-11.</certifications>
</item10>
</items>
<signatureInformation>
<reportingPersonName>First Wilshire Securities Management, Inc.</reportingPersonName>
<signatureDetails>
<signature>Howard Lu</signature>
<title>CEO</title>
<date>02/13/2025</date>
</signatureDetails>
</signatureInformation>
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</TEXT>
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</SEC-DOCUMENT>
