# CORRESP — AZZ INC (AZZ) (CIK 0000008947) > AZZ INC (AZZ) (CIK 0000008947) → SEC staff · filed 2026-01-23 · ticker AZZ · SIC 3470 ## What is this A CORRESP letter is the company's written reply to the SEC during a filing review. Responses include accounting position arguments, restatement assessments, and clarifying disclosures. Released to EDGAR alongside the SEC's UPLOAD letters. ## Key facts - **Accession number:** 0000008947-26-000023 - **Form:** CORRESP - **Filer:** AZZ INC (AZZ) (CIK 0000008947) - **CIK:** 0000008947 - **Ticker:** AZZ - **Filed:** 2026-01-23 - **SIC industry:** 3470 - **HQ:** Fort Worth, TX ## Primary source PDF letter: https://www.sec.gov/Archives/edgar/data/8947/000000894726000023/filename1.htm EDGAR review history for this filer: https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=8947&type=UPLOAD&dateb=&owner=include&count=40 ## Other comment-letter activity for AZZ INC (AZZ) (CIK 0000008947) - UPLOAD — 2026-01-30 — /comment-letter/0000000000-26-001138 - UPLOAD — 2026-01-16 — /comment-letter/0000000000-26-000679 ## Citation > US Securities and Exchange Commission, EDGAR CORRESP comment letter, AZZ INC (AZZ) (CIK 0000008947) (CIK 0000008947), filed 2026-01-23, accession 0000008947-26-000023. Retrieved via MORVS 2026-09-29 from https://api.morvs.ai/comment-letter/0000008947-26-000023. --- *[SEC comment letters dataset](/datasets/sec-comment-letters) · CC0 1.0*