Concrete Pumping Holdings, Inc.
6461 Downing Street
Denver, Colorado 80229
February 13, 2019
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Edward M. Kelly
| Re: | Concrete Pumping Holdings, Inc. | |
| Registration Statement on Form S-3 | ||
| Filed January 29, 2019 | ||
| File No. 333-229402 |
Dear Mr. Kelly:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Concrete Pumping Holdings, Inc. (the “Registrant”) hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. EST on Friday, February 15, 2019, or as soon as thereafter practicable.
| Very truly yours, | |
| /s/ Iain Humphries | |
| Iain Humphries | |
| Chief Financial Officer and Secretary |
| cc: | Winston & Strawn LLP |