United States securities and exchange commission logo February 23, 2022 Iain Humphries Chief Financial Officer and Secretary Concrete Pumping Holdings, Inc. 500 E. 84th Ave. Suite A-5 Thornton, Colorado 80229 Re: Concrete Pumping Holdings, Inc. Registration Statement on Form S-3 Filed February 15, 2022 File No. 333-262755 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 Shih-Kuei Chen at 202-551-7664 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Elliott Smith, Esq.