-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 CIRTzTs3F0BSYQ1U05E1515Aed4az9itd3Ton1L/JFjQ+Wpn33Cgy6rtLicf8fQc
 AhcHduBlmDXHTVlIX5ldIQ==

<SEC-DOCUMENT>0000914122-09-000016.txt : 20090424
<SEC-HEADER>0000914122-09-000016.hdr.sgml : 20090424
<ACCEPTANCE-DATETIME>20090218141100
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000914122-09-000016
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20090218

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MFRI INC
		CENTRAL INDEX KEY:			0000914122
		STANDARD INDUSTRIAL CLASSIFICATION:	INDUSTRIAL & COMMERCIAL FANS & BLOWERS & AIR PURIFYING EQUIP [3564]
		IRS NUMBER:				363922969
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0131

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		7720 LEHIGH AVE
		CITY:			NILES
		STATE:			IL
		ZIP:			60714
		BUSINESS PHONE:		8479661000

	MAIL ADDRESS:	
		STREET 1:		7720 LEHIGH AVE
		CITY:			NILES
		STATE:			IL
		ZIP:			60714

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MIDWESCO FILTER RESOURCES INC
		DATE OF NAME CHANGE:	19970402
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
<TITLE> </TITLE>
</HEAD>
<BODY bgcolor="#ffffff" style='font-family:"Times New Roman"'>




<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><img src="img2.gif"><font size=2>&nbsp;</font></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>February 18, 2009</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Mr. John Cash, Branch Chief</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Ms. Mindy Hooker, Staff Accountant</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Division of Corporation Finance</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>United States Securities and Exchange Commission</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Washington, D.C. 20549-7010</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


<div align=left>

<table border="0" cellspacing=0 cellpadding=0 width="192" style='margin-left:0pt;border-collapse:collapse; '>
    <tr >

        <td width="96" nowrap valign=top >
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0in;line-height:124.199997425079%'><b><font size=2>Re:</font></b></p> </td>

        <td width="96" nowrap valign=top >
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0in;line-height:124.199997425079%'><b><font size=2>MFRI, Inc.</font></b></p> </td> </tr></table>
</div>



<div align=left>

<table border="0" cellspacing=0 cellpadding=0 width="441" style='margin-left:0pt;border-collapse:collapse; '>
    <tr >

        <td width="96" nowrap valign=top >
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0in;line-height:124.199997425079%'><font size=1>&nbsp;</font></p> </td>

        <td width="345" nowrap valign=top >
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0in;line-height:124.199997425079%'><b><font size=2>Form 10-K for the year ended January 31, 2008</font></b></p> </td> </tr></table>
</div>



<div align=left>

<table border="0" cellspacing=0 cellpadding=0 width="551" style='margin-left:0pt;border-collapse:collapse; '>
    <tr >

        <td width="96" nowrap valign=top >
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0in;line-height:124.199997425079%'><font size=1>&nbsp;</font></p> </td>

        <td width="455" nowrap valign=top >
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0in;line-height:124.199997425079%'><b><font size=2>Definitive Proxy Statement on Schedule 14A, filed May 29, 2008</font></b></p> </td> </tr></table>
</div>



<div align=left>

<table border="0" cellspacing=0 cellpadding=0 width="461" style='margin-left:0pt;border-collapse:collapse; '>
    <tr >

        <td width="96" nowrap valign=top >
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0in;line-height:124.199997425079%'><font size=1>&nbsp;</font></p> </td>

        <td width="365" nowrap valign=top >
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0in;line-height:124.199997425079%'><b><font size=2>Form 10-Q for the quarter ended October 31, 2008</font></b></p> </td> </tr></table>
</div>



<div align=left>

<table border="0" cellspacing=0 cellpadding=0 width="225" style='margin-left:0pt;border-collapse:collapse; '>
    <tr >

        <td width="96" nowrap valign=top >
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0in;line-height:124.199997425079%'><font size=1>&nbsp;</font></p> </td>

        <td width="129" nowrap valign=top >
<p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0in;line-height:124.199997425079%'><b><font size=2>File No. 1-32530</font></b></p> </td> </tr></table>
</div>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:10pt; margin-top:0pt;text-align:left;'><font size=2>Dear Mr. Cash and Ms. Hooker:</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:0.5in;text-align:left;'><font size=2>We have received your February 3, 2009 letter with subject as above (&#147;Comment Letter&#148;), and are preparing our response.   As instructed in the Comment Letter we are writing to advise you that, due to press of the year-end close of the company&#146;s books and the need to work further with company employees and outside advisors and consultants, we have not yet completed our response.  We expect to be able to provide you with our response by March 4, 2009 (an additional 10 business days).</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Very truly yours,</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font SIZE=2>MFRI, INC.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>/s/ Michael D. Bennett</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Michael D. Bennett</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>Vice President Chief Financial Officer</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'>&nbsp;</p>



</BODY>
</HTML>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>img2.gif
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 img2.gif
M1TE&.#EAV@*I`'<`,2'^&E-O9G1W87)E.B!-:6-R;W-O9G0@3V9F:6-E`"'Y
M!`$`````+`,``0#5`J<`AP````````4%!1$1$145%1(2$A,3$Q@8&`<'!P0$
M!`8&!@H*"@T-#0@("!H:&@P,#!86%@("`@L+"P$!`0\/#Q\?'PX.#A04%`D)
M"0,#`Q`0$!X>'AT='2,C(R0D)"(B(B<G)SP\/#L[.S<W-S0T-#8V-C`P,"PL
M+#\_/S@X."HJ*BXN+CHZ.B@H*#,S,R`@(#X^/C4U-3T]/3DY.3(R,BTM+28F
M)B\O+R$A(2LK*RDI*24E)4Y.3DI*2E965EQ<7%M;6UY>7DA(2%!04%I:6E=7
M5T!`0%)24EE964Q,3$='1U%1445%14%!04U-34]/3U]?7TM+2U55549&1D)"
M0GAX>&QL;&]O;W1T='-S<W=W=WIZ>G5U=6=G9V9F9F!@8&AH:&1D9&5E96EI
M:6YN;F%A86-C8VUM;7]_?W9V=GQ\?(F)B8N+BX:&AH2$A)^?GYV=G9N;FY24
ME):6EH*"@H&!@965E8R,C(B(B(6%A9*2DHJ*BI"0D(V-C8"`@).3DX.#@XZ.
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MZ/KZ^N#@X.WM[?'Q\>SL[/___P$"`P$"`P$"`P$"`P$"`P$"`P$"`P$"`P$"
M`P$"`P$"`P$"`P$"`P$"`P$"`P$"`P$"`P$"`P$"`P$"`P$"`P$"`P$"`P$"
M`P$"`P$"`P$"`P$"`P$"`P$"`PC_``,('$BPH,&#"`4*J$(JG,.'$"-*G$CQ
M(:DJ`A)JW'@0@,>/($.*'$FRI,F3*%.J7,FRI<N7,&/*G$FSILV;.'/JW,FS
MIT^3'(,*#3#`2JF*2)-&+&5EP-"G"']*G4JUJM6K6+-JW<JUJU>:4,,>)'#E
MJ-*S2Z\0$,M6X->W<./*G4NWKMV[>$^VW1N@`!93:,^:PE*`+]N\B!,K7LRX
ML>/'.0EV0)1(D>7+F#-KWJQHT1H/!PUD.168XJDL!@YZ6+.(L^O7EA,AZC`0
MLNW;N'/KWLV[)D$>I8,/8P/:X`$LI(.'.X7E@&HVPY0'YE&[M_7KV+-KWZZ5
M8`]BT@,/_VOSX>`!+:@"H]+BW."'-M'#GR76HSKW^_CSZ]_/W3MX^6@5XP8(
M!R'@0RI)I>(#`@>!X$8Q`*)%GWW\56CAA1AFV)5_$09F#",A')3`#ZI,M,H/
M"1PD`B/&="AA?6YI*..,--9H8TH<NHC6,8V,<)`"0+#R$"M`*'#0"(T<H^.+
M%-[HY)-01IE=CDN>A8PC)!RT0!"(!+'`020X@DR53,8HY9EHIJGF7522J50R
M;Y0P5`EO).-FF0&LJ>>>?/;Y4YMW)J4,'%EJ1`(<R@2*IY^,-NKHHT`-])VB
M@2WSA@D'F?#&,I0N"NFGH(::)J"=(L5,')@*9$(<S)3JJ:BPQO\JZX6DNEI1
M,W(((4<SMKXZZZ_`!LM;K;T6&^&$9@JK[++,YD6LL=`JAVR>S59K[;5</1OM
MMO/!2"VVX(8K;F22_L?MN:5-.^ZZ[+:[DK;.S+'%O/1N0<<S2;52;[VNA-/(
MO@`#7,<RKP2\KQV/0`*+DA!!4X?!=]B)E+KN5FQQQ=HJTYY!0R!5S`D(<1&.
MCU!%@\=0#)APAS0/Q:(1RQ-[>_',-(,+;QM=^)!B07E0-`T1!@'I123AS.'%
M%PT,U$`18'CA=!@.#/0`-:J(X05M`Z$PAM->I``!02I(XE`U9(QAQ$`1\`#&
M%HG&W&3-<,<MJ[8/62.!0!-(/<E$>AS_1,$U$3FSED`K8!,1"P0!YA`0`R$@
M"T33%"/'UP(9D)Q#E`PDP"R^RNWYYX_2[1`M=P?P@!4,!M!"?`^E0H%`%1PQ
MD`791"3-!0.Y(%$E:["Q!Q^`.U1$X[5,Q`9!;D!DB>8E=OLVZ-!'/VJY9Y52
M^@*G;#%0$=,\5,P*`UERO$`6:!/1-;@+]((MSVSC?C%M2S2\0`AP+E$8!%$"
MT26:W]*Y]``,X(U$%P[K"00#N#@&#`;2AX>`82!`"`<=9F<^B*"O(`G(@`83
M\(!<3&1^`5``)+A!#&)P0Q>8`&$`D.",_?7O?P*,H0PM1$`#!@`#NP@'+]JC
M`5B$(Q,9"4`%_\SG!PJ>+WT!6``)8L#$&)`@!(J+"`@Q0`84E$`&++#`0"8`
M`CUTSX4*\9_SDC7#,IKQ/C4L'0X=$H>!S$`540M``S3AD"*2KX(/N2#AEC&-
M/OK1</(;"`9:H8<'$*0$?T`%-";"OS#"\(R0C&1N"-@--<;"(=@H0^,&DH6'
MY&$@%/!&1(XQN`#0(#",HY\M=)@$4/Z@&Q1!A.;2,\9O2?*6N'R,MK!ABEPH
M`@,":0`E<D&+<!2C!@49`32PP0M</%`@$I#$+B!$BEW<PBD"L0$K>H%'B52C
M%[M0PD`4T`A8<`,;@`"F0`H0B%[T@C3'@`4L`#&0!`@B%[PP%T4HEO_+?OK3
M6=2K2#)*D+>"3.`&O%+%Z\CGBW`PXP,1.,@@PK&$A%BA(G\(0$$),H%-.&02
M)"-("+#Q"P9L=(LX:)7;R/C/EKK4*]I*!@H>P``-#&``&F#``V;`JW`0XJ8#
MN(-#EG&"!U@`J!IXP`.$B@2EVO2F27U`)RE2"*52`*DZ7<1#F+$%"`R``DIE
M`C:Z<0"C`G4`.LT!IU9JRY>Z]:U6V>4WO$'7NM)5&H`,1UT?@HUKV-6NB5K&
M7^TZ)HHH8[!U95@>[?J-<!`#&HCUQC7RND^9P?6RF/4)`='%6<=:-K.@#2U8
M`MK9I"@V6OP4K6I7JY+-5FD;G'!$)UBA"T__&*)?X<#&+#ZQ"&,@(Q.,`,4D
M(E$(8*#VLZQ-KG)#XMHE*<,5`6A"-99QB=<Y@332Z$(H:#$"#73"&\KHQA,,
M<=SG+?>\HFWNDDPQ`>"$`Q.'>(-7X1"./'SCDU#H;&K1R]_0JE='P0A`%!R"
M"42$(QMF",`1I.`-400`!MQXR"-TH8QBM+!7^^VOAN'ZWZ0\(P_&K4@Q++&!
M)+`B&'@X@^(Z\0$;0,,9;"`!&B8!B4V<@!&1N`$F*`*,/."K2AG>L)!;VF&D
M6&,""YA"([8Q$65LXQO0F&XQMJ'2<"@#KPY)1C2&,8QH5.,83E[K0[;1B"DL
M8`+6(%.0A\QF7!:Y_R+:8,!`/L"%1^A3S8_@0GD$PH!NNFC-;0[T&=],$6UH
MD:-4^$,UR%2-/U#AI`$HGYJ1*^A*#YJT.C(T0@APADGT5#[-F,092ED020.9
MTI9.=0P)/1%-:\0%?6B(<DC1!Q=LQ-1+`K2J=_TY5DO$U1G00080<H`?2**P
M24&&)'ZPL8($>]B1]G.'=,WK:M?,UQ%QM0)"$0HO(-$@*G`#+BJ""S>H("$7
M\`*W4X=K'5';VO#&V$`Z1B9E+%0`K7"(-MY`A=09A`$^T$1C'?(-3?A`S@6B
MPALJ*`PC!8`"\5O2$,P;[XJ[BR`[0(,?-L[QCGO\XR#W0Q92)P`Q/F055__@
M0$)44(505.'<".'`%581$54X'`%9"+G.=[YQ-.R`XA8/NK@,,Y223R0;CG""
MOPV*$`0XP1&UDXC-B1X4H5O]XE3GB-$K`HLT$(@C($B##RLR]:QKY.IH'Y?9
M.8);I(!C%$A8:$$H@(11@$,IMX#TV@F2]KYC:P&`#[S@!T_XPAL^\!2@.5IL
M08=4!<`$=%@E6E*A@<-;_O*&][OFFT6-SGO^\Z`/O>A'[WEM2"PPW!"&&H01
MX=(<0QNDC[WL1[_YVMO^]KC/O>YWS_O>^_[WP`^^\(=/?!KM_?C(3[[RE\_\
MYCO_^="/OO2G3_WJ6__Z4'D7]K?/_>Y[__O@#[__^,=/_O*;OR.M/;_ZU\_^
M]KO__?"/O_S!K_WYV__^^,^__O?/__XGO_@`&(`".(`$6(`&>(`(Z%:EM8`,
MB!0)^(!3T8`2.('A`($6V!,4F(&E=8$<F!,:^('GTH$B6!,@6(+0,H(H&!,F
MN(*VDH(NV!(L&(.4\H(TF!*E01`.@8/A,!`/P8,0(1`]"(1H(801X8,3080Y
M*!%(J(0;6(-.2!*!$0`]N(-3*(5):(54^(-:J!18B(5%F!1>6!%A^(6=]81F
M&!+2$89JF(5LF(-=>!9O>(1@"(=BV(;<<H9X"`#*L89?&(=5F(1N:(5`J(-2
M.(:&^(:"F(B#:(=7&(2)_[B#CQB)CZ@<>7B&>TB&6NB'@%B(@)B%0MB%G+B%
M4^B)H5B*;LB(@CB*5)B*D.B)C<B(2E&)9GB)HKB)JFB+K.B*G9B+G1B(K)B*
MO]B+OIB)PZB+P&B$@2&+3TB+M^B'?-B*;)B+<?B,PAB,T*B+S?B'=FB-H2@=
MRNB$P4&-P'B+;2B-NSB*XLB-KXB.F%B.[&B,KSB&L?B--!B.F%@0@5B$1`B*
MBGB*/+B/^`B-_XB#`UF(_)B/O?B)@ZB(!NF-]/B",D@FFOB!#PF1$;DD$ZF!
M%>F"%UDER`B"&YF"'3F2'1*2*$B2*!D>)CF"*=F2I;&2(NB2,CF/,'F!,WF3
M%/]1DQR(DSP)$3IIDSW9DS]I@4$IE$/Y@$7)DT>)E$EYDTN9@$WIE$]Y@%$Y
MDU-)E57IDE=I@%FIE5M)@%W9DE\)EF&)DF,Y@&5IEF<9@'MXD*LHCT@QD`(9
MA5'8C\4(BX=HB`@IC&BQEFS)C*C(C+PHD:K8C9/X@\_HA8NXB7"9%'X)@&F8
MD8U9A[9X)XI)CA/9C4S8B,[HD(\Y?&EHC+_HEIOIB@L9C0"YEYEHCME(C'+X
MAYU)B9\)FK1HF/&(C?=8F8O8F8-YBJO8F@G)E]<XCN<HF[,9?*'YF[@HEY0)
MCZ99F-=8FK8)G!FIC:2XCYYYG+^7G,.YCD%($=.HF]'_6)CRB(C`B9H'T8<!
MZ8[&J9V^QYWCJ9RF^)K.29SCV9OW"9VU2([[F9G9Z9Z\UY;3B(\*>9B0:)`:
MT8I&:!!B")"7Z8BE>9=5J(9+>!8`NIW1,IEI^9(7VGL9NJ$ZTJ$>"J(7*:(!
M2J(1::*[AZ(IJJ*YQZ(RZ*(O"J,L**.X1Z,U:J.VAZ,KJ*,[RJ,EZ*.U!Z1!
M*J2:1Z0@::1^AZ04J:1]QZ0:Z:1I!Z49**532J43:*5HAZ59JJ56QZ42Z*5?
M"J8,**9"1Z9E:J86AZ8+J*9KRJ9EZ*;Q!J=Q*J?61J><9:?PAJ?HHJ=WVBD!
M6:$18I=;2)!'N(1(**B*Z:`0_QH<?EIMKA*>&%F<_OB.^KF-X,F;UJFA$O&H
MO!:IENHBK*F<H1J?U"B=FQJ?R>BIJ@:JN-BHBQF=M:B9M#JKL'F,X`F=YBF<
M#LBJJ1:I"\J)`RJ?]!F<[&FL;WF%^*FIZ\BI$>&KOUHJ>DFJP:B#[3B?Q[J-
M_YBJJ-JLJMJ7T%IIKEJHINJ=W?J6UOJ@9+BKZ'JIMEF=O1JN@3:N["BIV"J*
M_EF-YSJ=N>FM\%H1\BIHTIJHI^F#<BFHNUBAFDBA^DB:B$F:P>JLSQJP;9:2
M$ENL/4JQ;-:2%[N?&:NQ0L:G(0BR(2NRVT*R)6NR)XBR&J:RT<*R+>NRQ@*S
M_26S,U!+L^AEL\6"LSFKLRW(L\OELS\+M,DEM*Y"M,IEM*6"M$6KM#/(M*OE
JM$\+M:(EM8I"M:IEM8&"M56KM6["M:'EM5\+MIDEMF1"MF5KMDL2$``[
`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
