TEXT-EXTRACT 2 filename2.txt December 4, 2019 Gil Melman Vice President, General Counsel and Corporate Secretary Infrastructure & Energy Alternatives, Inc. 6325 Digital Way, Suite 460 Indianapolis, IN 46278 Re: Infrastructure & Energy Alternatives, Inc. Registration Statement on Form S-1 Filed November 26, 2019 File No. 333-235280 Dear Mr. Melman: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Ronald (Ron) Alper at (202) 551-3329 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Clinton H. Smith