TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo April 13, 2021 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 April 7, 2021 File No. 333-25509 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