PERMA-PIPE INTERNATIONAL HOLDINGS, INC.
6410 W. Howard Street
Niles, Illinois 60714
May 18, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attention: Anna Abramson
Re: Perma-Pipe International Holdings, Inc.
Registration Statement on Form S‑3 (File No. 333-264913)
Dear Ms. Abramson:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant, Perma-Pipe International Holdings, Inc., hereby respectfully requests that the above-referenced Registration Statement be declared effective at 11:00 a.m., Eastern Time, on May 20, 2022, or as soon as practicable thereafter.
Very truly yours,
PERMA-PIPE INTERNATIONAL HOLDINGS, INC.
By: /s/ D. Bryan Norwood
D. Bryan Norwood
Vice President and Chief Financial Officer
