Correspondence filing

-----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, OqN2j/vdhe9uT5sSKk/I3JLn2gbk0bSHbWVSE41cZENEiHhMf2HiTS8GomZJJUo6 4nKQ7LsjD7h45uIaDQAdSQ== 0001193125-10-287408.txt : 20110222 0001193125-10-287408.hdr.sgml : 20110221 20101223124538 ACCESSION NUMBER: 0001193125-10-287408 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20101223 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MASTEC INC CENTRAL INDEX KEY: 0000015615 STANDARD INDUSTRIAL CLASSIFICATION: WATER, SEWER, PIPELINE, COMM AND POWER LINE CONSTRUCTION [1623] IRS NUMBER: 650829355 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 800 S. DOUGLAS ROAD STREET 2: 12TH FLOOR CITY: CORAL GABLES STATE: FL ZIP: 33134 BUSINESS PHONE: 3055991800 MAIL ADDRESS: STREET 1: 800 S. DOUGLAS ROAD STREET 2: 12TH FLOOR CITY: CORAL GABLES STATE: FL ZIP: 33134 FORMER COMPANY: FORMER CONFORMED NAME: BURNUP & SIMS INC DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm Correspondence filing

[Greenberg Traurig P.A. Letterhead]

December 23, 2010

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E., Mail Stop 4631

Washington, D.C. 20549

Attention: Pamela A. Long

Re:

MASTEC, INC.

Registration Statement on Form S-4 Filed November 24, 2010,

as amended (the “Registration Statement”)

File No. 333-170834

Schedule TO-I Filed November 24, 2010

File No. 005-17309

Ladies and Gentlemen:

On behalf of our client, MasTec, Inc., a Florida corporation, we hereby confirm, in response to our conversation with SEC Examiner Mr. King, that the prospectus that forms a part of Amendment No. 3 to the Registration Statement, as well as, all exhibits filed therewith were transmitted to the Depository Trust & Clearing Corporation (DTCC) for posting on December 22, 2010.

Please call the undersigned at 305-579-0722 with any questions or comments you may have regarding this letter.

Very truly yours,

/s/ Barbara J. Oikle

cc:	MasTec, Inc., Alberto de Cardenas

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