Hill International, Inc.
One Commerce Square
2005 Market Street, 17th Floor
Philadelphia, PA 19103
Tel: 215-309-7700
www.hillintl.com
John Fanelli III
Executive Vice President and Chief Financial Officer
Tel: 215-309-7906
johnfanelli@hillintl.com
November 4, 2016
VIA EDGAR
Mr. Terence O’Brien
Accounting Branch Chief
Office of Manufacturing and Construction
Division of Corporation Finance
Mail Stop 7010
U.S. Securities & Exchange Commission
100 F Street, NE
Washington, D.C. 20549-0404
Re: Hill International, Inc.
Dear Mr. O’Brien:
On behalf of Hill International, Inc. (the “Company”), enclosed herewith is an unredacted copy of the Company’s position paper regarding the accounting issue raised in our discussion earlier today.
| Sincerely, | |
| Hill International, Inc. | |
|
| |
|
| |
| By: | /s/ John Fanelli III |
|
| John Fanelli III |
|
| Executive Vice President and Chief Financial Officer |
Encl.
Oman Muscat International and Salalah Airport Project (“Oman Project”)
Accounts Receivable and Revenue Recognition Memorandum
As of September 30, 2016
[Information Redacted]
Hill International, Inc. has requested confidential treatment for the redacted portion of this response letter under Rule 83 of the SEC’s Rules of Practice and has delivered a complete unredacted copy of the letter to its examiner at the Division of Corporation Finance.
[Information Redacted]
Hill International, Inc. has requested confidential treatment for the redacted portion of this response letter under Rule 83 of the SEC’s Rules of Practice and has delivered a complete unredacted copy of the letter to its examiner at the Division of Corporation Finance.
[Information Redacted]
Hill International, Inc. has requested confidential treatment for the redacted portion of this response letter under Rule 83 of the SEC’s Rules of Practice and has delivered a complete unredacted copy of the letter to its examiner at the Division of Corporation Finance.
[Information Redacted]
Hill International, Inc. has requested confidential treatment for the redacted portion of this response letter under Rule 83 of the SEC’s Rules of Practice and has delivered a complete unredacted copy of the letter to its examiner at the Division of Corporation Finance.
[Information Redacted]
Hill International, Inc. has requested confidential treatment for the redacted portion of this response letter under Rule 83 of the SEC’s Rules of Practice and has delivered a complete unredacted copy of the letter to its examiner at the Division of Corporation Finance.
[Information Redacted]
Hill International, Inc. has requested confidential treatment for the redacted portion of this response letter under Rule 83 of the SEC’s Rules of Practice and has delivered a complete unredacted copy of the letter to its examiner at the Division of Corporation Finance.