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                             April 14, 2022

       Jason L. Vollmer
       Chief Financial Officer
       MDU Resources Group, Inc.
       1200 West Century Avenue
       P.O. Box 5650
       Bismarck, North Dakota 58506

                                                        Re: MDU Resources
Group, Inc.
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2021
                                                            Filed February 23,
2022
                                                            File No. 001-03480

       Dear Mr. Vollmer:

              We have limited our review of your filing to the financial
statements and related
       disclosures and have the following comments. In some of our comments, we
may ask you to
       provide us with information so we may better understand your disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 10-K for the Fiscal Year Ended December 31, 2021

       Items 1 and 2. Business and Properties
       Construction Materials and Contracting, page 18

   1.                                                   Please revise to
classify your mineral reserves into proven and probable categories as
                                                        required by Item
1303(b)(3) of Regulation S-K.
   2.                                                   Please revise to
include your measured, indicated, and inferred mineral resources,
                                                        exclusive of mineral
reserves, as required by Item 1303(b)(3) of Regulation S-K.
       Management's Discussion and Analysis of Financial Condition and Results
of Operation
       Non-GAAP Financial Measures, page 61

   3.                                                   You present the
non-GAAP measure Adjusted gross margin on a segment basis here
                                                        reconciled to segment
Operating income and on pages 36 and 38 reconciled to segment
 Jason L. Vollmer
MDU Resources Group, Inc.
April 14, 2022
Page 2
         Operating revenues. As a non-GAAP measure presented on a segment
basis, it appears
         that Adjusted gross margin should be reconciled to the measure used by
management to
         evaluate segment performance. Refer to Item 10(e)(1)(i)(B) of
Regulation S-K. Also, the
         presentation on pages 36 and 38 appears to be inconsistent with Item
10(e)(1)(ii)(C) of
         Regulation S-K. Please revise your disclosure so that Adjusted gross
margin is
         consistently reconciled to the most directly comparable GAAP-basis
measure. In
         addition, revise the disclosures throughout your filing to present
segment Operating
         income with equal or greater prominence when you present Adjusted
gross margin as
         required by Item 10(e)(1)(i)(A) of Regulation S-K. With your response,
please confirm
         that Operating income is your segment measure of profitability.
       In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

        You may contact Diane Fritz, Staff Accountant, at (202) 551-3331 or
Kimberly Calder,
Assistant Chief Accountant, at (202) 551-3701 if you have questions regarding
comments on the
financial statements and related matters. You may contact John Coleman at (202)
551-3610 if
you have questions regarding the engineering comments.



FirstName LastNameJason L. Vollmer                          Sincerely,
Comapany NameMDU Resources Group, Inc.
                                                            Division of
Corporation Finance
April 14, 2022 Page 2                                       Office of Energy &
Transportation
FirstName LastName