VERI-TEK INTERNATIONAL, CORP.
June 5, 2007
VIA EDGAR AND FACSIMILE
Tim Buchmiller, Special Counsel
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Veri-Tek International, Corp. |
| Registration Statement on Form S-3, as amended |
| File Number 333-139576 |
Dear Mr. Buchmiller:
On behalf of Veri-Tek International, Corp. and pursuant to Rule 461 under the Securities Act of 1933, as amended, we respectfully request acceleration of effectiveness of the above-referenced registration statement for June 7, 2007 at 4:00 p.m., Eastern time, or as soon thereafter as practicable. In connection with the foregoing, Veri-Tek International, Corp. hereby acknowledges that:
| • | Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
| • | The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve Veri-Tek International, Corp. from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| • | Veri-Tek International, Corp. may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Please confirm the date and time of effectiveness of the registration statement to Carolyn T. Long at Foley & Lardner LLP, our counsel, at (813) 225-4177.
| Very truly yours, |
| Veri-Tek International, Corp. |
| /s/ David H. Gransee |
| David H. Gransee |
| Vice President and Chief Financial Officer |
