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April 30, 2019
Matthew Eckl
Chief Financial Officer
CECO Environmental Corp.
14651 North Dallas Parkway, Suite 500
Dallas, TX 75254
Re: CECO Environmental Corp.
Registration Statement on Form S-3
April 24, 2019
File No. 333-231001
Dear Mr. Eckl:
This is to advise you that we have not reviewed and will not review your
registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action, or absence of action
by the staff.
Please contact Edward M. Kelly, Senior Counsel, at (202) 551-3728 with
any questions.
Sincerely,
Division of
Corporation Finance
Office of
Manufacturing and
Construction