Exhibit 16.1
August 24, 2012 |
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Dear Sirs/Madams:
We have read Item 4.01 of Northwest Pipe Company’s Form 8-K dated August 20, 2012, and have the following comments:
1. | We agree with the statements made in the sections a(ii), a(iv), and a(v), and we agree with the disclosures. |
2. | We have no basis on which to agree or disagree with the statements made in sections a(i), a(iii), and b. |
Yours truly,
Member of
Deloitte Touche Tohmatsu Limited