TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo December 11, 2020 Gil Melman Executive Vice President, Corporate Secretary and General Counsel Infrastructure & Energy Alternatives, Inc. 6325 Digital Way, Suite 460 Indianapolis, Indiana 46278 Re: Infrastructure & Energy Alternatives, Inc. Registration Statement on Form S-3 Filed December 4, 2020 File No. 333-251148 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) E. Alper at 202-551-3329 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Clinton H. Smith