On September 5, 2012, Global Power Equipment Group Inc. ("Global Power") acquired the equity of TOG Holdings, Inc., together with its subsidiary, TOG Manufacturing Corporation ("TOG"), for $12 million in cash. TOG provides precision machined metal and alloy parts to original equipment manufacturers for the steam and natural gas turbine power generation market.

TOG, which had approximately $8 million in revenue in 2011, manufactures fastener and valve-related repair and replacement products for steam and natural gas turbines. Approximately 70% of TOG's revenue is aftermarket sales. Operating margins for TOG have historically ranged from the high teens to mid 20s. The acquisition, excluding transaction costs, is expected to be slightly accretive to earnings in 2012.

Global Power's press release, issued on September 6, 2012, announcing the acquisition of TOG is filed as Exhibit 99.1 to this Current Report on Form 8-K and is incorporated herein by reference.

(d) Exhibits.

                 Exhibit
                 Number    Description

                 99.1      Press Release, dated September 6, 2012