Summit Materials, LLC
Summit Materials Finance Corp.
2900 K Street NW, Suite 100
Harbourside North Tower Building
Washington, D.C. 20007
June 7, 2013
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Pamela Long, Asia Timmons-Pierce
and Era Anagnosti
| Re: | Summit Materials, LLC |
| Summit Materials Finance Corp. |
| Registration Statement on Form S-4 |
| File No. 333-176544 |
Dear Mesdames Long, Timmons-Pierce and Anagnosti:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), Summit Materials, LLC (the “Company”) and Summit Materials Finance Corp. (“Finance Corp.” and, together with the Company, the “Registrants”), hereby request that the effective date of the above-referenced Registration Statement be accelerated so that it may become effective at 11:00 a.m., Eastern Standard Time, on June 10, 2013, or as soon thereafter as practicable.
The Registrants hereby acknowledge that:
| • | should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (the “Staff”) , acting pursuant to delegated authority, declare the above-referenced Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; |
| • | the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and |
| • | the Registrants may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
We request that we be notified of such effectiveness by telephone call to Edward Tolley at (212) 455-3189 or Edgar Lewandowski at (212) 455-7614 of Simpson Thacher & Bartlett LLP.
Very truly yours,
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SUMMIT MATERIALS, LLC
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By: Summit Materials Intermediate Holdings, LLC, its sole member
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By: Summit Materials Holdings, LLC, its sole member
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By: Summit Materials Holdings L.P., its sole member
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By: Summit Materials Holdings GP, Ltd., its general partner
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| By: | /s/ Thomas Hill | |
| Name: | Thomas Hill | |
| Title: | President | |
| SUMMIT MATERIALS FINANCE CORP. | ||
| By: | /s/ Daphne Tong | |
| Name: | Daphne Tong | |
| Title: | President | |
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