February 26, 2020

Michael W. Metcalf
Chief Financial Officer
Powell Industries, Inc.
8550 Mosley Road
Houston, Texas 77075-1180

       Re: Powell Industries, Inc.
           Form 10-K for the Fiscal Year Ended September 30, 2019
           Filed December 5, 2019
           File No. 001-12488

Dear Mr. Metcalf:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments. In some of our comments, we may
ask you to
provide us with information so we may better understand your disclosure.

       Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

Form 10-K for the Fiscal Year Ended September 30, 2019

Financial Statements
Notes to Consolidated Financial Statements
M. Geographic Information, page 52

1.    Please revise to disclose your operating and reporting segments and
provide all
      disclosures required by ASC 280-10-50. Your response should fully address
your
      reporting structure regarding those executive positions that report to
the CODM. In this
      regard, we note that you have multiple market sectors per page 42 and
categories of
      revenue per page 18 including commercial and industrial revenues, public
and private
      utilities revenues, and municipal and transit revenues.
N. Quarterly Information , page 53

2.    During the fiscal years ended September 30, 2019 and 2018, the quarterly
data shows
      significant fluctuations in operating results between the quarters.
Specifically, there are
 Michael W. Metcalf
Powell Industries, Inc.
February 26, 2020
Page 2
         large variations in revenues, gross profit, and net income (loss).
Please revise to add a
         discussion of any unusual or infrequently occurring items during each
quarter, which may
         have contributed to the significant fluctuations in operating results.
Refer to Item
         302(a)(3) of Regulation S-K.
       In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

      You may contact Heather Clark at 202-551-3624 or Melissa Raminpour at
202-551-
3379 with any questions.



FirstName LastNameMichael W. Metcalf                         Sincerely,
Comapany NamePowell Industries, Inc.
                                                             Division of
Corporation Finance
February 26, 2020 Page 2                                     Office of
Manufacturing
FirstName LastName