0001193125-18-318170.txt : 20181207 0001193125-18-318170.hdr.sgml : 20181207 20181105135408 ACCESSION NUMBER: 0001193125-18-318170 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20181105 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

[VULCAN LETTERHEAD]

November 5, 2018

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Attention: Jonathan Burr

 

  Re:

Vulcan Materials Company

    

Registration Statement on Form S-4

    

Filed October 19, 2018

    

File No. 333-227903

Dear Mr. Burr:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Vulcan Materials Company hereby respectfully requests that the Securities and Exchange Commission accelerate the effective date of its Registration Statement on Form S-4 (File No. 333-227903) (the “Registration Statement”) and declare the Registration Statement effective as of Wednesday, November 7, 2018, at 4:30 p.m., Eastern time, or as soon as practicable thereafter.

Please contact Sudhir N. Shenoy of Womble Bond Dickinson (US) LLP at (704) 331-4970 with any questions. Also, please notify Mr. Shenoy when this request for acceleration has been granted.

 

Very truly yours,
VULCAN MATERIALS COMPANY
By:   /s/ Jerry F. Perkins Jr.
  Jerry F. Perkins Jr.
  General Counsel and Secretary

 

cc:

Sudhir N. Shenoy

Womble Bond Dickinson (US) LLP