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8-K - FORM 8-K - NORTHWEST PIPE COd402355d8k.htm

Exhibit 16.1

 

LOGO     LOGO
August 24, 2012    

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-7561

Dear Sirs/Madams:

We have read Item 4.01 of Northwest Pipe Company’s Form 8-K dated August 20, 2012, and have the following comments:

 

1. We agree with the statements made in the sections a(ii), a(iv), and a(v), and we agree with the disclosures.

 

2. We have no basis on which to agree or disagree with the statements made in sections a(i), a(iii), and b.

Yours truly,

 

LOGO

Member of

Deloitte Touche Tohmatsu Limited