<SEC-DOCUMENT>0001625279-25-000002.txt : 20250403
<SEC-HEADER>0001625279-25-000002.hdr.sgml : 20250403
<ACCEPTANCE-DATETIME>20250403164728
ACCESSION NUMBER:		0001625279-25-000002
CONFORMED SUBMISSION TYPE:	SCHEDULE 13G/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250403
DATE AS OF CHANGE:		20250403

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
		EIN:				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:		25810332

	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:			Azarias Capital Management, L.P.
		CENTRAL INDEX KEY:			0001625279
		ORGANIZATION NAME:           	
		EIN:				471039525
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SCHEDULE 13G/A

	BUSINESS ADDRESS:	
		STREET 1:		1055 WESTLAKES DRIVE, SUITE 300
		CITY:			BERWYN
		STATE:			PA
		ZIP:			19312
		BUSINESS PHONE:		215-494-3300

	MAIL ADDRESS:	
		STREET 1:		1055 WESTLAKES DRIVE, SUITE 300
		CITY:			BERWYN
		STATE:			PA
		ZIP:			19312
</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>0001625279-24-000004</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001625279</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>1</amendmentNo>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>09/30/2024</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0000866273</issuerCik>
        <issuerName>MATRIX SERVICE CO</issuerName>
        <issuerCusip>576853105</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>15 EAST 5TH STREET</com:street1>
          <com:street2>15 EAST 5TH STREET</com:street2>
          <com:city>TULSA</com:city>
          <com:stateOrCountry>OK</com:stateOrCountry>
          <com:zipCode>74103</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(d)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>Azarias Capital Management, L.P.</reportingPersonName>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>1435569.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>1435569.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <classPercent>5.2</classPercent>
      <typeOfReportingPerson>IA</typeOfReportingPerson>
      <comments>This amendment is being filed to correct an error in the prior Schedule 13G filing. The previous filing inaccurately reported the amount of beneficial ownership held by the reporting person. This amendment reflects the correct ownership as of 9/30/2024.</comments>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>MATRIX SERVICE CO</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>15 EAST 5TH STREET, 15 EAST 5TH STREET, TULSA, OKLAHOMA, 74103.</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>Azarias Capital Management, L.P.
</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>1055 Westlakes Drive Suite 300 Berwyn, PA 19312</principalBusinessOfficeOrResidenceAddress>
        <citizenship>DE</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>N</notApplicableFlag>
        <typeOfPersonFiling>IA</typeOfPersonFiling>
      </item3>
      <item4>
        <amountBeneficiallyOwned>1,435,569.00 </amountBeneficiallyOwned>
        <classPercent>5.2</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>1,435,569.00 </solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>0</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>0</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>0</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <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>Azarias Capital Management, L.P.</reportingPersonName>
      <signatureDetails>
        <signature>Colleen Kelly</signature>
        <title>Chief Compliance Officer</title>
        <date>04/03/2025</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
