-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, A+h1use5fgQMff+97UhnjmV3PVmGgnsyhMX3r0SDBQff+UtJESCk2PvgVAJcMdR1 0keqq2SIakJ39fPizpBBPw== 0000950123-09-009564.txt : 20100726 0000950123-09-009564.hdr.sgml : 20100726 20090527171832 ACCESSION NUMBER: 0000950123-09-009564 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090527 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Vulcan Materials CO CENTRAL INDEX KEY: 0001396009 STANDARD INDUSTRIAL CLASSIFICATION: MINING, QUARRYING OF NONMETALLIC MINERALS (NO FUELS) [1400] IRS NUMBER: 208579133 STATE OF INCORPORATION: NJ FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1200 URBAN CENTER DRIVE CITY: BIRMINGHAM STATE: AL ZIP: 35242 BUSINESS PHONE: (205) 298-3000 MAIL ADDRESS: STREET 1: 1200 URBAN CENTER DRIVE CITY: BIRMINGHAM STATE: AL ZIP: 35242 FORMER COMPANY: FORMER CONFORMED NAME: Virginia Holdco, Inc. DATE OF NAME CHANGE: 20070409 CORRESP 1 filename1.htm CORRESP
[Letterhead of Vulcan Materials Company]
May 27, 2009
VIA EDGAR
Norman Gholson, Esq.
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7010
Re:   Vulcan Materials Company
Registration Statement on Form S-4/A, Filed May 27, 2009
File No. 333-158163
Dear Mr. Gholson:
          Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Vulcan Materials Company (the “Registrant”) hereby requests acceleration of effectiveness of its Registration Statement on Form S-4/A (File No. 333-158163) to 5:00pm EST on Thursday, May 28, 2009, or as soon as possible thereafter.
          In connection with the foregoing request for acceleration of effectiveness, the Registrant hereby acknowledges the following:
  •   Should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
 
  •   The action of the Commission or staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
 
  •   The Registrant 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.

 

 

Norman Gholson
May 27, 2009
Page 2
          Please contact the undersigned at (205) 298-3209 with any questions you may have concerning this request. In addition, please contact the undersigned when this request for acceleration has been granted.
         
  Very truly yours,
 		  
  By:   /s/  Robert A. Wason IV  
    Robert A. Wason IV, Esq.   
    Senior Vice President and General Counsel   
 

 

-----END PRIVACY-ENHANCED MESSAGE-----