North American Galvanizing & Coatings, Inc.
5314 S. Yale Avenue, Suite 1000
Tulsa, OK 74135
Via EDGAR and Facsimile (202) 772-9368
December 20, 2006
100 F Street, NE Washington, D.C. 20549-3561 Attn: Tricia Armelin, Staff Accountant |
Re: | North American Galvanizing & Coatings, Inc. |
Form 10-K for the fiscal year ended December 31, 2005 |
Filed February 10, 2006 |
File # 1-3920 |
Please contact me at (918) 524-1512 should you have any questions.
Very truly yours,
/s/ Beth B. Hood
Chief Financial Officer