Concrete Pumping Holdings, Inc.
6461 Downing Street
Denver, Colorado 80229
(303) 289-7497
May 7, 2019
Kathryn McHale
Office of Manufacturing and Construction
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E., Mail Stop 3233
Washington, D.C. 20549
Re: | Concrete Pumping Holdings, Inc. |
Registration Statement on Form S-1
Filed April 1, 2019
File No. 333-230673
Dear Ms. McHale:
Concrete Pumping Holdings, Inc. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement be accelerated pursuant to Rule 461 of the Securities Act of 1933, as amended, so as to permit it to become effective at 4:00 p.m. New York City time on May 9, 2019, or as soon thereafter as possible.
Please call Elliott M. Smith of Winston & Strawn LLP at (212) 294-6787 to provide notice of the effectiveness of the Registration Statement.
[Signature Page Follows]
Sincerely, | ||||
Concrete Pumping Holdings, Inc. | ||||
By: | /s/ Iain Humphries | |||
Name: | Iain Humphries | |||
Title: | Chief Financial Officer | |||
cc: | Elliott M. Smith, Winston & Strawn LLP | |||
