 | Shielding the world’s infrastructure | 17988 Edison Avenue Chesterfield, MO 63005 www.aegion.com |
May 17, 2013
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street NE
Washington, DC 20549
Attention: Terence O’Brien, Accounting Branch Chief
| RE: | Aegion Corporation |
| Form 10-K for the Year Ended December 31, 2012 | |
| Filed February 27, 2013 | |
| Form 10-Q for the Period Ended March 31, 2013 | |
| Filed April 26, 2013 | |
| Form 8-K Filed March 1, 2013 | |
| File No. 1-35328 |
Dear Mr. O’Brien:
We refer to your letter dated May 7, 2013, which sets forth the comments of the staff of the Securities and Exchange Commission (the “Staff”) regarding the above referenced filings of Aegion Corporation (the “Company”). As discussed with Lisa Etheredge this morning, the Company intends to respond to the Staff’s comments on or before May 24, 2013. If you have any questions, pleases do not hesitate to call the undersigned at (636) 530-8033.
Very truly yours,
AEGION CORPORATION
/s/ David A. Martin
David A. Martin
Senior Vice President and Chief Financial Officer