Limbach Holdings, Inc.
31-35th Street
Pittsburgh, Pennsylvania 15201
December 13, 2016
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Pamela Long
| Re: | Limbach Holdings, Inc. |
Registration Statement on Form S-1, as amended
File No. 333-214838
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, Limbach Holdings, Inc. ("Registrant") hereby requests that the effective date of the Registration Statement described above be accelerated so that such Registration Statement may become effective at 4:00 p.m. (Washington, D.C. time) on Thursday, December 15, 2016, or as soon thereafter as practicable.
Please call Sarah Ross at Winston & Strawn, LLP at (212) 294-4781 to provide notice of the effectiveness of the Registration Statement.
| Respectfully submitted, | ||
| LIMBACH HOLDINGS, INC. | ||
| By: | /s/ John T. Jordan, Jr. | |
| John T. Jordan, Jr. | ||
| Chief Financial Officer | ||
