April 9, 2019 Iain Humphries Chief Financial Officer and Secretary Concrete Pumping Holdings, Inc. 6461 Downing Street Denver, Colorado 80229 Re: Concrete Pumping Holdings, Inc. Registration Statement on Form S-4 Filed April 1, 2019 File No. 333-230669 Dear Mr. Humphries: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Kate McHale at (202) 551-3464 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing and Construction