CECO ENVIRONMENTAL CORP.
4625 Red Bank Road, Suite 200
Cincinnati, Ohio 45227
August 16, 2011
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
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Attention:
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Rufus Decker
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Accounting Branch Chief
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RE:
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CECO Environmental Corp.
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Form 10-K for the Fiscal Year ended December 31, 2010
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Filed March 15, 2011
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Form 10-Q for the Fiscal Quarter ended March 31, 2011
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Filed May 11, 2011
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File No. 0-7099
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Dear Mr. Decker:
In your letter dated August 3, 2011, you requested that we respond to your comments regarding our Form 10-K for the Year Ended December 31, 2010 and Form 10-Q for the Period Ended March 31, 2011 within ten business days or tell you when we would provide a response.
We hereby advise you that due to timing constraints on our internal finance personnel caused in part by the need to prepare our quarter end financial statements, we will not be in a position to submit a response on August 17, 2011. We respectfully request an extension until Wednesday, August 24, 2011, to review and address the matters in your correspondence.
Thank you for your consideration of our request for an extension. If you have any questions, please do not hesitate to call me at (513) 458-2600.
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Very truly yours,
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CECO Environmental Corp.
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/s/ Dennis W. Blazer
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Dennis W. Blazer
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Chief Financial Officer and
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Vice President – Finance and Administration
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cc:
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Jay Ingram, Legal Branch Chief
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Jessica Dickerson, Staff Attorney
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Jeffrey Gordon, Staff Accountant
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