Northwest Pipe Company
201 NE Park Plaza Drive, Suite 100
Vancouver, Washington 98684
October 29, 2020
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Geoff Kruczek
Re: Northwest Pipe Company
Registration Statement on Form S-3
Filed October 23, 2020
File No. 333-249637
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) of Northwest Pipe Company. We respectfully request that the Registration Statement become effective as of 4:30 p.m., Eastern Time, on Tuesday, November 3, 2020, or as soon as practicable thereafter.
Very truly yours,
Northwest Pipe Company
By: /s/ Scott Montross
Scott Montross
President and Chief Executive Officer
cc: Gregory E. Struxness
Buchalter, a Professional Corporation
