<SEC-DOCUMENT>0001436126-25-000051.txt : 20250822
<SEC-HEADER>0001436126-25-000051.hdr.sgml : 20250822
<ACCEPTANCE-DATETIME>20250602134918
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001436126-25-000051
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250602

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
		EIN:				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>
<html><head>
<!-- Document created using Wdesk -->
<!-- Copyright 2025 Workiva -->
<title>Document</title></head><body><div id="ie163c5fd04194aa78058994e4e7cfcac_42"></div><div style="min-height:72pt;width:100%"><div><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:120%">June 2, 2025</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:120%">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:120%">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:120%">ATTN&#58; Valeria Franks and Keira Nakada</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">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:120%">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:120%">Form 10-K for Fiscal Year Ended December 31, 2024</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:120%">Annual Report to Security Holders for Fiscal Year Ended December 31, 2024</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:120%">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:120%">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:120%">Mistras Group, Inc. (the &#8220;Company&#8221;) is in receipt of your letter dated May 19, 2025, regarding your review of the filings referenced above. Please accept this letter as acknowledgement of the Company&#8217;s agreement with the comment referenced in the aforementioned letter.  The Company will promptly revise its Annual Report to Security Holders for Fiscal Year Ended December 31, 2024 to include the following disclosure on pages 4 and 5 where non-GAAP measures are referenced&#58;</font></div><div><font><br></font></div><div style="text-indent:36pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">&#8220;As reported and reconciled in the Company&#8217;s Form 8-K filed on March 5, 2025.&#8221;</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:120%">The Company believes the incorporation of this disclosure is in accordance with the comment set forth in your May 19, 2025 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:120%">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:120%">&#47;s&#47; Edward J. Prajzner</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">Senior Executive Vice President and Chief Financial</font></div><div><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:12pt;font-weight:400;line-height:120%">&#160;&#160;&#160;&#160;Officer</font></div><div style="height:72pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div><font><br></font></div></div></div></body></html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
