Limbach Holdings, Inc.
1251 Waterfront Place, Suite 201
Pittsburgh, Pennsylvania 15222
| September 13, 2021 |
VIA EDGAR
Mr. Ronald E. Alper, Attorney
Division of Corporation Finance
Office of Real Estate and Construction
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Limbach Holdings, Inc. | |
| Registration Statement on Form S-3 | ||
| Filed September 3, 2021 | ||
| File No. 333-259305 |
Dear Mr. Alper:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Limbach Holdings, Inc. (the “Registrant”) hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:15 p.m. Eastern Time on Wednesday, September 15, 2021, or as soon as thereafter practicable.
| Very truly yours, | ||
| /s/ Charles A. Bacon, III | ||
| Charles A. Bacon, III, Chief Executive Officer | ||
| cc: | Cozen O’Connor |
