Limbach Holdings, Inc.
31-35th Street
Pittsburgh, Pennsylvania 15201
| September 7, 2017 |
VIA EDGAR
Christopher Ronne
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Limbach Holdings, Inc. | |
| Registration Statement on Form S-3 | ||
| Filed August 30, 2017 | ||
| File No. 333-220265 |
Dear Mr. Ronne:
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 4:00 p.m. EDT on Friday, September 8, 2017, or as soon as thereafter practicable.
| Very truly yours, | |
| /s/ Scott A. Wright | |
| Scott A. Wright | |
| cc: | Winston & Strawn LLP |
