Concrete Pumping Holdings, Inc.

500 E. 84th Ave. Suite A-5

Thornton, Colorado 80229

(303) 289-7497

 

March 5, 2020

 

Stacie Gorman

Office of Real Estate and Construction

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E., Mail Stop 3030

Washington, D.C. 20549

 

Re:

Concrete Pumping Holdings, Inc.

Registration Statement on Form S-3

Filed February 27, 2020

File No. 333-236726

 

Dear Ms. Gorman:

 

Concrete Pumping Holdings, Inc. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement be accelerated pursuant to Rule 461 of the Securities Act of 1933, as amended, so as to permit it to become effective at 4:00 p.m. New York City time on March 9, 2020, or as soon thereafter as possible.

 

Please call Elliott M. Smith of Winston & Strawn LLP at (212) 294-6787 to provide notice of the effectiveness of the Registration Statement.

 

[Signature Page Follows]

 

 

 

 

 

 

 

 

Sincerely,

     
 

Concrete Pumping Holdings, Inc.

     
 

By:

/s/ Iain Humphries

 

Name:

Iain Humphries

 

Title:

Chief Financial Officer

 

cc:

Elliott M. Smith, Winston & Strawn LLP