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November 15, 2005
By U.S. mail and facsimile to (513) 458-2644
Mr. Dennis W. Blazer
Vice President - Finance and Administration and
Chief Financial Officer
Ceco Environmental Corp
3120 Forrer Street
Cincinnati, OH 45209
RE: Ceco Environmental Corp
Form 8-K Item 4.01
Filed November 15, 2005
File # 000-07099
Dear Mr. Blazer:
We have reviewed your filing and have the following
comments.
If you disagree, we will consider your explanation as to why our
comments are inapplicable. Please be as detailed as necessary
in
your explanation. In some of our comments, we may ask you to
provide us with supplemental information so we may better
understand your disclosure. After reviewing this information,
we
may or may not raise additional comments.
Please understand that the purpose of our review process
is
to assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your
filing.
We look forward to working with you in these respects. We
welcome
any questions you may have about our comments or on any other
aspect of our review. Feel free to call us at the telephone
number
listed at the end of this letter.
1. We note your disclosure that there were no reportable events,
as
defined in Item 304(a)(1)(v) of Regulation S-K, that occurred
during the most recent two fiscal years and through November 9,
2005. However, you have amended your Form 10-K for year ended
December 31, 2003 and the subsequent Form 10-Q`s filed during
2004
to restate your financial statements for 2001 through 2003 and
for
the three quarters of 2004 due to a material weakness that
existed
in your internal controls over financial reporting and therefore
concluded that the Company`s disclosure controls and procedures
were not effective as of December 31, 2003. Revise your Form 8-
K
to provide the information required by Item 304(a)(1)(v) of
Regulation S-K, regarding any reportable event (i.e. internal
control weakness) that the former accountant advised the company
of
during the two most recent fiscal years and subsequent interim
period through the date of termination. In your revised filing,
describe in detail the nature of your internal control weakness.
2. To the extent that you make changes to the Form 8-K to comply
with our comment, please obtain and file an updated Exhibit 16
letter from the former accountants stating whether the
accountant
agrees with the statements made in your revised Form 8-K.
* * * * *
We urge all persons who are responsible for the accuracy
and
adequacy of the disclosure in the filing reviewed by the staff
to
be certain that they have provided all information investors
require. Since the company and its management are in possession
of
all facts relating to a company`s disclosure, they are
responsible
for the accuracy and adequacy of the disclosures they have made.
In connection with responding to our comments, please
provide, in writing, a statement from the company acknowledging
that
* the company is responsible for the adequacy and accuracy of
the
disclosure in the filing;
* staff comments or changes to disclosure in response to staff
comments in the filing reviewed by the staff do not foreclose
the
Commission from taking any action with respect to the filing;
and
* the company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.
In addition, please be advised that the Division of
Enforcement has access to all information you provide to the
staff
of the Division of Corporation Finance in our review of your
filing
or in response to our comments on your filing.
Please file your supplemental response via EDGAR in
response
to these comments within 5 business days of the date of this
letter. Please note that if you require longer than 5 business
days to respond, you should contact the staff immediately to
request additional time. You may wish to provide us with marked
copies of each amended filing to expedite our review. Direct
any
questions regarding the above to the undersigned at (202) 551-
3739.
Sincerely,
Ryan Rohn
Staff Accountant
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Mr. Dennis W. Blazer
Ceco Environmental Corp
November 15, 2005
Page 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE