Concrete Pumping Holdings, Inc.
500 E. 84th Ave. Suite A-5
Thornton, Colorado 80229
(303) 289-7497
February 23, 2022
Office of Real Estate and Construction
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E., Mail Stop 3030
Washington, D.C. 20549
Attention: Shih-Kuei Chen
Re: | Concrete Pumping Holdings, Inc. Registration Statement on Form S-3 Filed February 15, 2022 File No. 333-262755 |
Dear Mr. Chen:
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 February 25, 2022, or as soon thereafter as possible.
Please call Elliott M. Smith of White & Case LLP at (212) 819-7644 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, White & Case LLP | |||
