Concrete Pumping Holdings, Inc.
500 E. 84th Ave. Suite A-5
Thornton, Colorado 80229
(303) 289-7497
February 23, 2022
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
Attention: Shih-Kuei Chen
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Re: |
Concrete Pumping Holdings, Inc. Registration Statement on Form S-3 Filed February 15, 2022 File No. 333-262755 |
Dear Mr. Chen:
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 February 25, 2022, or as soon thereafter as possible.
Please call Elliott M. Smith of White & Case LLP at (212) 819-7644 to provide notice of the effectiveness of the Registration Statement.
[Signature Page Follows]
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Sincerely, |
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Concrete Pumping Holdings, Inc. |
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By: |
/s/ Iain Humphries |
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Name: |
Iain Humphries |
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Title: |
Chief Financial Officer |
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cc: |
Elliott M. Smith, White & Case LLP |
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