<SEC-DOCUMENT>0001436126-23-000059.txt : 20240117
<SEC-HEADER>0001436126-23-000059.hdr.sgml : 20240117
<ACCEPTANCE-DATETIME>20231212093717
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001436126-23-000059
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20231212

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Mistras Group, Inc.
		CENTRAL INDEX KEY:			0001436126
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-ENGINEERING SERVICES [8711]
		ORGANIZATION NAME:           	07 Trade & Services
		IRS NUMBER:				223341267
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		195 CLARKSVILLE ROAD
		CITY:			PRINCETON JUNCTION
		STATE:			NJ
		ZIP:			08550
		BUSINESS PHONE:		609-716-4000

	MAIL ADDRESS:	
		STREET 1:		195 CLARKSVILLE ROAD
		CITY:			PRINCETON JUNCTION
		STATE:			NJ
		ZIP:			08550
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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<title>Document</title></head><body><div id="iaa4d58a40725427a9af686b83acfa16b_1"></div><div style="min-height:72pt;width:100%"><div style="margin-bottom:8pt"><font><br></font></div></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">December 12, 2023</font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">Division of Corporation Finance</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">U.S. Securities and Exchange Commission</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">Washington, D.C. 20459</font></div><div><font><br></font></div><div style="padding-left:63pt;text-indent:-27pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:100%">Re&#58;&#160;&#160;&#160;&#160;Mistras Group, Inc.</font></div><div style="padding-left:63pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:100%">Definitive Proxy Statement on Schedule 14A</font></div><div style="padding-left:63pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:100%">Filed April 12, 2023</font></div><div style="padding-left:63pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:700;line-height:100%">File No. 001-34481</font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">Ladies and Gentlemen&#58;</font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">Mistras Group, Inc. (the &#8220;Company&#8221;) is in receipt of your letter dated November 9, 2023, regarding your limited review of the filing referenced above.  Please accept this letter as the Company&#8217;s confirmation that it will revise its future proxy disclosures in accordance with the topics and comments set forth in your November 9, 2023 letter. </font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">Sincerely,</font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">&#47;s&#47; Michael C. Keefe</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">Executive Vice President, General</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:100%">     Counsel and Secretary</font></div><div style="height:72pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div style="margin-bottom:8pt"><font><br></font></div></div></div></body></html>
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</SEC-DOCUMENT>
