<SEC-DOCUMENT>0001436126-25-000055.txt : 20250822
<SEC-HEADER>0001436126-25-000055.hdr.sgml : 20250822
<ACCEPTANCE-DATETIME>20250612113845
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001436126-25-000055
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250612

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>
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<title>Document</title></head><body><div id="ib9ccac152060404897a9bc5288549fb0_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 12, 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%">Correspondence letter dated June 11, 2025</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 June 11, 2025, regarding your review of our June 2, 2025 response to your comment letter dated May 19, 2025. Please accept this letter as acknowledgement that the Company will provide reconciliations for all non-GAAP measures to comparable GAAP measures in future Annual Reports to Security Holders. </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>
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</SEC-DOCUMENT>
