February 18, 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 February 3, 2009 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 press of the year-end close of the company’s books and the need to work further with company employees and outside advisors and consultants, we have not yet completed our response. We expect to be able to provide you with our response by March 4, 2009 (an additional 10 business days).
Very truly yours,
MFRI, INC.
/s/ Michael D. Bennett
Michael D. Bennett
Vice President Chief Financial Officer