CECO Environmental Corp.
14651 North Dallas Parkway, Suite 500
Dallas, Texas 75254
May 1, 2019
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attn: Edward M. Kelly
| Re: | CECO Environmental Corp. |
| Registration Statement on Form S-3 (File No. 333-231001) |
Ladies and Gentlemen:
On behalf of CECO Environmental Corp. (the “Company”), the undersigned hereby requests, pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, that the effective time of the Registration Statement on Form S-3 (File No. 333-231001) (the “Registration Statement”) of the Company be accelerated to 10:00 a.m. on May 3, 2019, or as soon as practicable thereafter. The Company respectfully requests that you notify Michael J. Solecki of such effectiveness by a telephone call to (216) 586-7103.
Please contact Michael J. Solecki at Jones Day at (216) 586-7103 if you have any questions concerning this matter. Thank you for your continued attention to this matter.
| Very truly yours, | ||
| CECO ENVIRONMENTAL CORP. | ||
| By: | /s/ Matthew Eckl | |
| Name: Matthew Eckl | ||
| Title: Chief Financial Officer | ||
cc: Michael J. Solecki, Esq.