0001144204-16-139215.txt : 20170117 0001144204-16-139215.hdr.sgml : 20170117 20161213172436 ACCESSION NUMBER: 0001144204-16-139215 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20161213 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Limbach Holdings, Inc. CENTRAL INDEX KEY: 0001606163 STANDARD INDUSTRIAL CLASSIFICATION: CONSTRUCTION SPECIAL TRADE CONTRACTORS [1700] IRS NUMBER: 000000000 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 31 35TH STREET CITY: PITTSBURGH STATE: PA ZIP: 15201 BUSINESS PHONE: (412) 359-2100 MAIL ADDRESS: STREET 1: 31 35TH STREET CITY: PITTSBURGH STATE: PA ZIP: 15201 FORMER COMPANY: FORMER CONFORMED NAME: 1347 Capital Corp DATE OF NAME CHANGE: 20140422 CORRESP 1 filename1.htm

Limbach Holdings, Inc.

31-35^th Street

Pittsburgh, Pennsylvania 15201

December 13, 2016

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Pamela Long

Re:

Limbach Holdings, Inc.

Registration Statement on Form S-1, as amended

File No. 333-214838

Ladies and Gentlemen:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, Limbach Holdings, Inc. ("Registrant") hereby requests that the effective date of the Registration Statement described above be accelerated so that such Registration Statement may become effective at 4:00 p.m. (Washington, D.C. time) on Thursday, December 15, 2016, or as soon thereafter as practicable.

Please call Sarah Ross at Winston & Strawn, LLP at (212) 294-4781 to provide notice of the effectiveness of the Registration Statement.


	Respectfully submitted,


	LIMBACH HOLDINGS, INC.


	By:	/s/ John T. Jordan, Jr.
		John T. Jordan, Jr.
		Chief Financial Officer