FORM S-8 POST-EFFECTIVE AMENDMENT NO. 1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 PETER KIEWIT SONS', INC. (Exact name of registrant as specified in its charter) Delaware										 47-0210602 (State of incorporation) 							 (I.R.S. Employer Identification No.) 1000 Kiewit Plaza Omaha, Nebraska										 68131 (Address of principal									 (Zip code) executive offices) PETER KIEWIT SONS', INC. EMPLOYEE OWNERSHIP PLAN (Full title of the plan) Kenneth D. Gaskins, Esq. Peter Kiewit Sons', Inc. 1000 Kiewit Plaza Omaha, Nebraska 68131 (402) 342-2052 (Name, address and telephone number of agent for service) Calculation of Registration Fee Proposed Maximum	 Proposed Amount		 Offering		 Maximum 	Amount of Title of Securities	 		to be		 Price Per	 Offering	 	Registration to be Registered			 Registered	 Share		 Price 	Fee ___________________________________________________________________________ Class D Diversified 	 		1,750,000 	54.25	 	$94,937,500 	$28,769 Group Convertible 			shares Exchangeable Common Stock, par value $.0625 per share 1997 Series Convertible	$10,000,000 	 1.025% 	$10,250,000	 $ 3,106 Debentures due October 31, 2007 							Total		 	$31,875 SIGNATURES Pursuant to the requirements of the Securities Act of 1933, the registrant certifies it has caused this Post-Effective Amendment No. 1 to the registration statement filed via EDGAR on September 2, 1997 to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Omaha, State of Nebraska on the 10th day of September, 1997. PETER KIEWIT SONS', INC. By: /s/ Walter Scott, Jr. Walter Scott, Jr. President Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities indicated on the 10th day of September, 1997. /s/ Walter Scott, Jr. 	Chairman of the Board and President Walter Scott, Jr. 					(principal executive officer) /s/ Eric J. Mortensen 	Controller Eric J. Mortensen	 				(principal financial and accounting officer) /s/ Richard W. Colf /s/ Charles M. Harper Richard W. Colf, Director 				Charles M. Harper, Director /s/ James Q. Crowe 		 /s/ Richard R. Jaros James Q. Crowe, Director 				Richard R. Jaros, Director /s/ Robert B. Daugherty 		/s/ Tait P. Johnson Robert B. Daugherty, Director				 Tait P. Johnson, Director /s/ Richard Geary 	/s/ Peter Kiewit, Jr. Richard Geary, Director 				Peter Kiewit, Jr., Director /s/ Bruce E. Grewcock 		/s/ Allan K. Kirkwood Bruce E. Grewcock, Director				 Allan K. Kirkwood, Director /s/ William L. Grewcock 		/s/ Kenneth E. Stinson William L. Grewcock, Director 				Kenneth E. Stinson, Director /s/ George B. Toll, Jr. 						George B. Toll, Jr., Director 				 		 2 2