June 6, 2023

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Office of Energy & Transportation

100 F Street, N.E.

Washington, D.C. 20549

Attention: Brian McAllister

Re:  Vulcan Materials Company

Form 10-K for the Fiscal Year Ended December 31, 2022

Filed February 24, 2023

File No. 001-33841

Ladies and Gentlemen:

Vulcan Materials Company (the “Company”) is in receipt of your comment letter dated May 12, 2023 related to the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2022 (the “Comment Letter”).

Given the Company’s delayed receipt of the Comment Letter, the Company respectfully requests that it have until June 21, 2023 to respond to the Comment Letter.

Thank you for your consideration. Please contact me at 205.298.3569 if you have any questions.

		Sincerely,
		/s/ Mary Andrews Carlisle
		Mary Andrews Carlisle
		Senior Vice President and
		Chief Financial Officer
cc:	Denson N. Franklin III
	Jennifer L. Commander