Northwest Pipe Company
201 NE Park Plaza Drive, Suite 100
Vancouver, Washington 98684
November 29, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Erin Donahue
Re: Northwest Pipe Company
Registration Statement on Form S-3
Filed November 21, 2023
File No. 333-275691
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 Monday, December 4, 2023, or as soon as practicable thereafter.
Very truly yours,
Northwest Pipe Company
By: /s/ Scott Montross
Scott Montross
President and Chief Executive Officer
cc: Alison M. Pear, Esq.
Buchalter, a Professional Corporation
