January 9, 2009
Mr. John Cash, Branch Chief
Ms. Mindy Hooker, Staff Accountant
Division of Corporation Finance
United States Securities and Exchange Commission
Washington, D.C. 20549-7010
Re: | MFRI, Inc. |
| Form 10-K for the year ended January 31, 2008 |
Definitive Proxy Statement on Schedule 14A, filed May 29, 2008
| Form 10-Q for the quarter ended October 31, 2008 |
| File No. 1-32530 |
Dear Mr. Cash and Ms. Hooker:
We have received your December 23, 2008 letter with subject as above (“Comment Letter”), and are preparing our response. As instructed in the Comment Letter we are writing to advise you that, due to irregular availability of the necessary company employees and other individuals, including counsel, during the ten business days since December 23, 2008, we have not yet completed our response. We expect to be able to provide you with our response by January 16, 2009.
Very truly yours,
MFRI, INC.
/s/ Michael D. Bennett |
Michael D. Bennett
Vice President Chief Financial Officer