Knife River Holding Company

1150 West Century Avenue

Bismarck, ND 58503

May 8, 2023

VIA EDGAR SUBMISSION

Office of Energy & Transportation

Division of Corporation Finance

U.S. Securities & Exchange Commission

100 F Street, NE

Washington, D.C.  20549

Attention: Jennifer O’Brien

Shannon Buskirk

George K. Schuler

Anuja Majmudar

Kevin Dougherty

Re: Knife River Holding Co.

Registration Statement on Form 10-12B
File No. 001-41642

Ladies and Gentlemen:

Reference is made to the Registration Statement on Form 10-12B (File No. 001-41642) (as amended, the “Registration Statement”), filed by Knife River Holding Company (the “Company”) with the U.S. Securities and Exchange Commission (the “Commission”).

The Company hereby requests that the effective date for the Registration Statement be accelerated to 4:00 p.m., Eastern time, on May 10, 2023, or as soon as practicable thereafter, pursuant to Section 12(d) of the U.S. Securities Exchange Act of 1934, as amended, and Rule 12d1-2 thereunder.

If the Staff has any further questions or comments concerning this letter, or if you require any additional information, please feel free to contact the Company’s counsel, John L. Robinson of Wachtell, Lipton, Rosen & Katz, at (212) 403-1056.  We request that we be notified of the effectiveness of the Registration Statement by a telephone call to Mr. Robinson and that such effectiveness also be confirmed in writing.

U.S. Securities and Exchange Commission

May 8, 2023

Page 2

Sincerely,
Knife River Holding Company
/s/ Brian R. Gray
Name:	Brian R. Gray
Title:	President and Chief Executive Officer

cc: Karl A. Liepitz, Vice President, General Counsel
                          and Secretary, MDU Resources Group, Inc.

Andrew R. Brownstein, Wachtell, Lipton, Rosen & Katz