CORRESP 1 filename1.htm Acceleration Request

U.S. CONCRETE, INC.

331 North Main Street

Euless, Texas 76039

(817) 835-4105

June 24, 2014

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, NE

Washington, D.C. 20549

Attention: Pamela Long, Assistant Director

 

  Re: Request for Acceleration of Effectiveness of Registration Statement on Form S-4, as amended (File No. 333-196133) (the “Registration Statement”) of U.S. Concrete, Inc. (the “Registrant”) and the subsidiary guarantors set forth therein (the “Guarantors”, together with the Issuers, the “Registrants”)

Dear Ms. Long:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Registrants request acceleration of the effectiveness of the above-referenced Registration Statement at 12:00 p.m., Washington, D.C. time, on June 26, 2014, or as soon thereafter as possible.

In connection with this request for acceleration of the effective date of the Registration Statement, the Registrants acknowledge that:

 

  1. Should the Commission or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

 

  2. The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective does not relieve any of the Registrants from their full responsibility for the adequacy of the disclosures in the Registration Statement; and

 

  3. The Registrants may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you have any questions, or require any additional information, please do not hesitate to call me at (817) 835-4105 or Garrett DeVries at Akin Gump Strauss Hauer & Feld LLP at (214) 969-2891.

 

Sincerely yours,
U.S. Concrete, Inc.
By:  

/s/ Paul M. Jolas

Name:   Paul M. Jolas
Title:   Vice President, General Counsel and Corporate Secretary