# EDGAR Filing Document

**Accession Number:** 0000080420
**File Stem:** 0001193125-23-074901
**Filing Date:** 2023-3
**Character Count:** 2518
**Document Hash:** 1b513f5e157cd096fac527482b147e3d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-074901.hdr.sgml**: 20230508

**ACCESSION NUMBER**: 0001193125-23-074901

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230320

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** POWELL INDUSTRIES INC
- **CENTRAL INDEX KEY:** 0000080420
- **STANDARD INDUSTRIAL CLASSIFICATION:** SWITCHGEAR & SWITCHBOARD APPARATUS [3613]
- **IRS NUMBER:** 880106100
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 0930

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 8550 MOSLEY DR
- **STREET 2:** POST OFFICE BOX 12818
- **CITY:** HOUSTON
- **STATE:** TX
- **ZIP:** 77075
- **BUSINESS PHONE:** 7139446900

**MAIL ADDRESS:**
- **STREET 1:** 8550 MOSLEY DRIVE P O BOX 12818
- **STREET 2:** 8550 MOSLEY DRIVE P O BOX 12818
- **CITY:** HOUSTON
- **STATE:** TX
- **ZIP:** 77075

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** PROCESS SYSTEMS INC
- **DATE OF NAME CHANGE:** 19780926

![LOGO](g471503g0321010325281.jpg)

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

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| | |
|:---|:---|
| **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 |

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**Powell Industries, Inc.** \| 8550 Mosley Road \| Houston, TX 77075 \| 713.944.6900 \| powellind.com