March 20, 2023
Ms. Beverly Singleton
Ms. Claire Erlanger
Division of Corporation Finance
Office of Manufacturing
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
| Re: | Powell Industries, Inc. |
Form 10-K for the fiscal year ended September 30, 2022
Filed December 6, 2022
Form 8-K, Filed January 31, 2023
File No. 001-12488
Dear Ms. Singleton and Ms. Erlanger,
We are respectfully requesting an extension regarding the proposed date to file Powell Industries, Inc.’s (“Powell’s”) response to the Comment Letter dated March 17, 2023 from the Staff of the U.S. Securities and Exchange Commission regarding the above referenced filing by Powell. Powell expects to provide its response to the Comment Letter no later than April 7, 2023.
This additional time should be sufficient to compile the information required in order to respond to the comments, as well as have the responses appropriately reviewed by Powell’s Audit Committee and independent registered public accounting firm.
If you have any questions or require additional information regarding this request, please contact me directly at 713-948-4915.
| Sincerely, |
| /s/ Michael W. Metcalf |
| Michael W. Metcalf |
| Executive Vice President |
| Chief Financial Officer |
Powell Industries, Inc. | 8550 Mosley Road | Houston, TX 77075 | 713.944.6900 | powellind.com