Exhibit 99.2
 | Flow International Corporation |
| Stephen R. Light | 23500 64th Avenue South | |
| President and CEO | Kent, WA 98032 |
| Phone 253-813-3344 | ||
| Fax 253-813-3311 |
April 24, 2007
Mr. Daniel Loeb,
Third Point LLC
390 Park Avenue
New York, NY 10022
Dear Dan,
I’d like to take just a moment to respond to your letter to Flow’s Board of Directors on April 23rd.
I am deeply honored and appreciative of your ongoing and steadfast support and confidence in my team’s ability to manage Flow over the past several years. I am very proud of what we’ve accomplished and quite optimistic about the future prospects for the company.
While I have received many proposals for future employment, with your letter being the most recent, I must tell you that I have no intention of working with any party in the acquisition of the Company. Not only does my separation agreement specifically prohibit such a role, but it remains my intention to retire from my CEO position at Flow, as well as my Directorship on Flow’s Board, on the appointment of my successor.
It is likely I’ll not stay retired forever, but at least for a period, I intend to relax, have some fun, and “recharge my batteries”.
Once again, I personally appreciate the support you’ve given me and my team.
Sincerely,
Stephen R. Light