Acceleration Request

0001193125-15-403569.txt : 20160120 0001193125-15-403569.hdr.sgml : 20160120 20151215140812 ACCESSION NUMBER: 0001193125-15-403569 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20151215 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Kilgore Companies, LLC CENTRAL INDEX KEY: 0001571210 IRS NUMBER: 272910651 STATE OF INCORPORATION: DE FISCAL YEAR END: 1229 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 7057 WEST 2100 SOUTH CITY: WEST VALLEY STATE: UT ZIP: 84128 BUSINESS PHONE: 2025032458 MAIL ADDRESS: STREET 1: 7057 WEST 2100 SOUTH CITY: WEST VALLEY STATE: UT ZIP: 84128 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Summit Materials, LLC CENTRAL INDEX KEY: 0001571371 STANDARD INDUSTRIAL CLASSIFICATION: GENERAL BUILDING CONTRACTORS - NONRESIDENTIAL BUILDINGS [1540] IRS NUMBER: 244138486 STATE OF INCORPORATION: DE FISCAL YEAR END: 1229 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1550 WYNKOOP STREET STREET 2: 3RD FLOOR CITY: DENVER STATE: CO ZIP: 80202 BUSINESS PHONE: 303-893-0012 MAIL ADDRESS: STREET 1: 1550 WYNKOOP STREET STREET 2: 3RD FLOOR CITY: DENVER STATE: CO ZIP: 80202 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Austin Materials, LLC CENTRAL INDEX KEY: 0001571397 IRS NUMBER: 452840524 STATE OF INCORPORATION: DE FISCAL YEAR END: 1229 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 9020 NORTH CAPITAL OF TEXAS HIGHWAY STREET 2: SUITE 250 CITY: AUSTIN STATE: TX ZIP: 78759 BUSINESS PHONE: 2025032458 MAIL ADDRESS: STREET 1: 9020 NORTH CAPITAL OF TEXAS HIGHWAY STREET 2: SUITE 250 CITY: AUSTIN STATE: TX ZIP: 78759 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Hinkle Contracting Company, LLC CENTRAL INDEX KEY: 0001571409 IRS NUMBER: 610725598 STATE OF INCORPORATION: KY FISCAL YEAR END: 1229 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 395 NORTH MIDDLETOWN ROAD CITY: PARIS STATE: KY ZIP: 40361 BUSINESS PHONE: 2025032458 MAIL ADDRESS: STREET 1: 395 NORTH MIDDLETOWN ROAD CITY: PARIS STATE: KY ZIP: 40361 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Hamm, Inc. CENTRAL INDEX KEY: 0001571410 IRS NUMBER: 481243726 STATE OF INCORPORATION: KS FISCAL YEAR END: 1229 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 609 PERRY PLACE CITY: PERRY STATE: KS ZIP: 66073 BUSINESS PHONE: 2025032458 MAIL ADDRESS: STREET 1: 609 PERRY PLACE CITY: PERRY STATE: KS ZIP: 66073 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Industrial Asphalt, LLC CENTRAL INDEX KEY: 0001571418 IRS NUMBER: 742766027 STATE OF INCORPORATION: TX FISCAL YEAR END: 1229 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 16409 BRATTON LANE CITY: AUSTIN STATE: TX ZIP: 78728 BUSINESS PHONE: 2025032458 MAIL ADDRESS: STREET 1: 16409 BRATTON LANE CITY: AUSTIN STATE: TX ZIP: 78728 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Kilgore Partners, L.P. CENTRAL INDEX KEY: 0001648738 IRS NUMBER: 472636234 STATE OF INCORPORATION: UT FISCAL YEAR END: 0102 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 7057 W. 2100 SOUTH CITY: MAGNA STATE: UT ZIP: 84044 BUSINESS PHONE: 303-893-0012 MAIL ADDRESS: STREET 1: 1550 WYNKOOP STREET, 3RD FLOOR CITY: DENVER STATE: CO ZIP: 80202 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Summit Materials Finance Corp. CENTRAL INDEX KEY: 0001571522 IRS NUMBER: 454186497 STATE OF INCORPORATION: DE FISCAL YEAR END: 1229 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2900 K STREET N.W., SUITE 100 STREET 2: HARBOURSIDE NORTH TOWER BUILDING CITY: WASHINGTON STATE: DC ZIP: 20007 BUSINESS PHONE: 2025032458 MAIL ADDRESS: STREET 1: 2900 K STREET N.W., SUITE 100 STREET 2: HARBOURSIDE NORTH TOWER BUILDING CITY: WASHINGTON STATE: DC ZIP: 20007 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Summit Materials International, LLC CENTRAL INDEX KEY: 0001620248 IRS NUMBER: 383937065 STATE OF INCORPORATION: DE FISCAL YEAR END: 1227 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1550 WYNKOOP STREET, 3RD FLOOR CITY: DENVER STATE: CO ZIP: 80202 BUSINESS PHONE: 303-893-0012 MAIL ADDRESS: STREET 1: 1550 WYNKOOP STREET, 3RD FLOOR CITY: DENVER STATE: CO ZIP: 80202 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Colorado County Sand & Gravel Co., L.L.C. CENTRAL INDEX KEY: 0001648732 IRS NUMBER: 611410271 STATE OF INCORPORATION: TX FISCAL YEAR END: 0102 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 7555 FM 762 ROAD CITY: RICHMOND STATE: TX ZIP: 77469 BUSINESS PHONE: 303-893-0012 MAIL ADDRESS: STREET 1: 1550 WYNKOOP STREET, 3RD FLOOR CITY: DENVER STATE: CO ZIP: 80202 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Green America Recycling, LLC CENTRAL INDEX KEY: 0001648739 IRS NUMBER: 204753615 STATE OF INCORPORATION: MO FISCAL YEAR END: 0102 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10107 HIGHWAY 79 CITY: HANNIBAL STATE: MO ZIP: 63401 BUSINESS PHONE: 303-893-0012 MAIL ADDRESS: STREET 1: 1550 WYNKOOP STREET, 3RD FLOOR CITY: DENVER STATE: CO ZIP: 80202 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Penny's Concrete & Ready Mix, L.L.C. CENTRAL INDEX KEY: 0001648740 IRS NUMBER: 481144815 STATE OF INCORPORATION: KS FISCAL YEAR END: 0102 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 23400 W. 82ND STREET CITY: SHAWNEE MISSION STATE: KS ZIP: 66227 BUSINESS PHONE: 303-893-0012 MAIL ADDRESS: STREET 1: 1550 WYNKOOP STREET, 3RD FLOOR CITY: DENVER STATE: CO ZIP: 80202 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LeGrand Johnson Construction Co. CENTRAL INDEX KEY: 0001659384 IRS NUMBER: 876119845 STATE OF INCORPORATION: UT FISCAL YEAR END: 0102 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1000 S. MAIN STREET CITY: LOGAN STATE: UT ZIP: 84321 BUSINESS PHONE: 303-893-0012 MAIL ADDRESS: STREET 1: 1550 WYNKOOP STREET, 3RD FLOOR CITY: DENVER STATE: CO ZIP: 80202 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Summit Materials Corporations I, Inc. CENTRAL INDEX KEY: 0001571374 IRS NUMBER: 275206889 STATE OF INCORPORATION: DE FISCAL YEAR END: 1229 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2900 K STREET N.W., SUITE 100 STREET 2: HARBOURSIDE NORTH TOWER BUILDING CITY: WASHINGTON STATE: DC ZIP: 20007 BUSINESS PHONE: 2025032458 MAIL ADDRESS: STREET 1: 2900 K STREET N.W., SUITE 100 STREET 2: HARBOURSIDE NORTH TOWER BUILDING CITY: WASHINGTON STATE: DC ZIP: 20007 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Cornejo & Sons, L.L.C. CENTRAL INDEX KEY: 0001571400 IRS NUMBER: 272336713 STATE OF INCORPORATION: KS FISCAL YEAR END: 1229 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2060 E. TULSA CITY: WICHITA STATE: KS ZIP: 67216 BUSINESS PHONE: 2025032458 MAIL ADDRESS: STREET 1: 2060 E. TULSA CITY: WICHITA STATE: KS ZIP: 67216 FILER: COMPANY DATA: COMPANY CONFORMED NAME: N.R. Hamm Contractor, LLC CENTRAL INDEX KEY: 0001571412 IRS NUMBER: 480581200 STATE OF INCORPORATION: KS FISCAL YEAR END: 1229 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 609 PERRY PLACE CITY: PERRY STATE: KS ZIP: 66073 BUSINESS PHONE: 2025032458 MAIL ADDRESS: STREET 1: 609 PERRY PLACE CITY: PERRY STATE: KS ZIP: 66073 FILER: COMPANY DATA: COMPANY CONFORMED NAME: B&B Resources, Inc. CENTRAL INDEX KEY: 0001571422 IRS NUMBER: 870490366 STATE OF INCORPORATION: UT FISCAL YEAR END: 1229 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 7057 WEST 2100 SOUTH CITY: WEST VALLEY STATE: UT ZIP: 84128 BUSINESS PHONE: 2025032458 MAIL ADDRESS: STREET 1: 7057 WEST 2100 SOUTH CITY: WEST VALLEY STATE: UT ZIP: 84128 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Troy Vines, Inc CENTRAL INDEX KEY: 0001620241 IRS NUMBER: 751655979 STATE OF INCORPORATION: TX FISCAL YEAR END: 1227 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2817 RANKIN HWY CITY: MIDLAND STATE: TX ZIP: 79706 BUSINESS PHONE: 303-893-0012 MAIL ADDRESS: STREET 1: 1550 WYNKOOP STREET, 3RD FLOOR CITY: DENVER STATE: CO ZIP: 80202 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RK Hall, LLC CENTRAL INDEX KEY: 0001571415 IRS NUMBER: 273722217 STATE OF INCORPORATION: DE FISCAL YEAR END: 1229 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2810 NW LOOP 286 CITY: PARIS STATE: TX ZIP: 75460 BUSINESS PHONE: 2025032458 MAIL ADDRESS: STREET 1: 2810 NW LOOP 286 CITY: PARIS STATE: TX ZIP: 75460 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Buckhorn Materials, LLC CENTRAL INDEX KEY: 0001620242 IRS NUMBER: 205771962 STATE OF INCORPORATION: SC FISCAL YEAR END: 1227 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3410 HWY 601 SOUTH CITY: JEFFERSON STATE: SC ZIP: 29718 BUSINESS PHONE: 303-893-0012 MAIL ADDRESS: STREET 1: 1550 WYNKOOP STREET, 3RD FLOOR CITY: DENVER STATE: CO ZIP: 80202 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Summit Materials Holdings II, LLC CENTRAL INDEX KEY: 0001571376 IRS NUMBER: 272606667 STATE OF INCORPORATION: DE FISCAL YEAR END: 1229 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2900 K STREET N.W., SUITE 100 STREET 2: HARBOURSIDE NORTH TOWER BUILDING CITY: WASHINGTON STATE: DC ZIP: 20007 BUSINESS PHONE: 2025032458 MAIL ADDRESS: STREET 1: 2900 K STREET N.W., SUITE 100 STREET 2: HARBOURSIDE NORTH TOWER BUILDING CITY: WASHINGTON STATE: DC ZIP: 20007 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SCS Materials, LLC CENTRAL INDEX KEY: 0001571854 IRS NUMBER: 201932670 STATE OF INCORPORATION: TX FISCAL YEAR END: 1229 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2810 NW LOOP 286 CITY: PARIS STATE: TX ZIP: 20007 BUSINESS PHONE: 2025032458 MAIL ADDRESS: STREET 1: 2810 NW LOOP 286 CITY: PARIS STATE: TX ZIP: 20007 FORMER COMPANY: FORMER CONFORMED NAME: SCS Materials, L.P. DATE OF NAME CHANGE: 20130312 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Alleyton Resource Company, LLC CENTRAL INDEX KEY: 0001602835 IRS NUMBER: 721571321 STATE OF INCORPORATION: DE FISCAL YEAR END: 1213 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1550 WYNKOOP STREET, 3RD FLOOR CITY: DENVER STATE: CO ZIP: 80202 BUSINESS PHONE: 3038930012 MAIL ADDRESS: STREET 1: 1550 WYNKOOP STREET, 3RD FLOOR CITY: DENVER STATE: CO ZIP: 80202 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Lewis & Lewis, Inc. CENTRAL INDEX KEY: 0001648752 IRS NUMBER: 830254577 STATE OF INCORPORATION: WY FISCAL YEAR END: 0102 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 370 BLAIRTOWN ROAD CITY: ROCK SPRINGS STATE: WY ZIP: 82902 BUSINESS PHONE: 303-893-0012 MAIL ADDRESS: STREET 1: 1550 WYNKOOP STREET, 3RD FLOOR CITY: DENVER STATE: CO ZIP: 80202 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Concrete Supply of Topeka, Inc. CENTRAL INDEX KEY: 0001648751 IRS NUMBER: 480976954 STATE OF INCORPORATION: KS FISCAL YEAR END: 0102 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2500 SW EAST CIRCLE DRIVE NORTH CITY: TOPEKA STATE: KS ZIP: 66606 BUSINESS PHONE: 303-893-0012 MAIL ADDRESS: STREET 1: 1550 WYNKOOP STREET, 3RD FLOOR CITY: DENVER STATE: CO ZIP: 80202 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Alleyton Services Company, LLC CENTRAL INDEX KEY: 0001602836 IRS NUMBER: 464734112 STATE OF INCORPORATION: DE FISCAL YEAR END: 1213 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1550 WYNKOOP STREET, 3RD FLOOR CITY: DENVER STATE: CO ZIP: 80202 BUSINESS PHONE: 3038930012 MAIL ADDRESS: STREET 1: 1550 WYNKOOP STREET, 3RD FLOOR CITY: DENVER STATE: CO ZIP: 80202 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Continental Cement Company, L.L.C. CENTRAL INDEX KEY: 0001571274 STANDARD INDUSTRIAL CLASSIFICATION: GENERAL BUILDING CONTRACTORS - NONRESIDENTIAL BUILDINGS [1540] IRS NUMBER: 272594654 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 14755 NORTH OUTER FORTH DRIVE STREET 2: #514 CITY: CHESTERFIELD STATE: MO ZIP: 63017 BUSINESS PHONE: 202-503-2458 MAIL ADDRESS: STREET 1: 14755 NORTH OUTER FORTH DRIVE STREET 2: #514 CITY: CHESTERFIELD STATE: MO ZIP: 63017 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Bourbon Limestone Co CENTRAL INDEX KEY: 0001571406 IRS NUMBER: 610592947 STATE OF INCORPORATION: KY FISCAL YEAR END: 1229 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 395 NORTH MIDDLETOWN ROAD CITY: PARIS STATE: KY ZIP: 40361 BUSINESS PHONE: 2025032458 MAIL ADDRESS: STREET 1: 395 NORTH MIDDLETOWN ROAD CITY: PARIS STATE: KY ZIP: 40361 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Con-Agg of MO, L.L.C. CENTRAL INDEX KEY: 0001571393 IRS NUMBER: 431765061 STATE OF INCORPORATION: MO FISCAL YEAR END: 1229 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2604 N STADIUM BLVD CITY: COLUMBIA STATE: MO ZIP: 65202 BUSINESS PHONE: 2025032458 MAIL ADDRESS: STREET 1: 2604 N STADIUM BLVD CITY: COLUMBIA STATE: MO ZIP: 65202 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Elam Construction, Inc. CENTRAL INDEX KEY: 0001571377 IRS NUMBER: 840484380 STATE OF INCORPORATION: CO FISCAL YEAR END: 1229 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 556 STRUTHERS AVENUE CITY: GRAND JUNCTION STATE: CO ZIP: 81501 BUSINESS PHONE: 2025032458 MAIL ADDRESS: STREET 1: 556 STRUTHERS AVENUE CITY: GRAND JUNCTION STATE: CO ZIP: 81501 FILER: COMPANY DATA: COMPANY CONFORMED NAME: N.R. Hamm Quarry, LLC CENTRAL INDEX KEY: 0001571403 IRS NUMBER: 480581201 STATE OF INCORPORATION: KS FISCAL YEAR END: 1229 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 609 PERRY PLACE CITY: PERRY STATE: KS ZIP: 66073 BUSINESS PHONE: 2025032458 MAIL ADDRESS: STREET 1: 609 PERRY PLACE CITY: PERRY STATE: KS ZIP: 66073 CORRESP 1 filename1.htm Acceleration Request

Summit Materials, LLC

Summit Materials Finance Corp.

1550 Wynkoop Street, 3rd Floor

Denver, Colorado 80202

December 15, 2015

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Jay Ingram and Chris Ronne

Re:

Summit Materials, LLC

Summit Materials Finance Corp.

Registration Statement on Form S-4

File No. 333-208471

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Summit Materials, LLC (the “Company”) and Summit Materials Finance Corp. (“Finance Corp.” and, together with the Company, the “Registrants”), hereby request that the effective date of the above-referenced Registration Statement be accelerated so that it may become effective at 12:00 p.m., Eastern Standard Time, on December 18, 2015, or as soon thereafter as practicable.

The Registrants hereby acknowledge that:

•

should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the above-referenced Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

•

the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

•

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.

We request that we be notified of such effectiveness by telephone call to Edgar J. Lewandowski at (212) 455-7614 of Simpson Thacher & Bartlett LLP.


Very truly yours,

SUMMIT MATERIALS, LLC

By:	/s/ Anne Lee Benedict
	Name:	Anne Lee Benedict
	Title:	Chief Legal Officer

SUMMIT MATERIALS FINANCE CORP.

By:	/s/ Anne Lee Benedict
	Name:	Anne Lee Benedict
	Title:	Secretary