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                            November 13, 2023

       Kelly Huntington
       Chief Financial Officer
       MYR GROUP INC.
       12121 Grant Street, Suite 610
       Thornton, CO 80241

                                                        Re: MYR GROUP INC.
                                                            Form 10-K for the
year ended December 31, 2022
                                                            Filed on February
22, 2023
                                                            File No. 001-08325

       Dear Kelly Huntington:

                                                        We have reviewed your
filing and have the following comments.

              Please respond to this letter within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe a
       comment applies to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to this letter, we may have additional comments.

       Form 10-K for the year ended December 31, 2022

       Item 7. Management's Discussion and Analysis of Financial Condition and
Results of
       Operations, page 27

   1.                                                   We note your disclosure
related to your discussion and financial condition and results of
                                                        operations on both the
consolidated and segment levels. Please enhance your disclosures
                                                        comparing your results
of operations to provide a more robust analysis of the underlying
                                                        reasons and factors
materially impacting your results of operations.
                                                        Please clearly quantify
the dollar impact of all material factors including from
                                                        acquisitions in order
for investors to fully understand the impacts on your results of
                                                        operations.
Furthermore, please ensure your disclosures discuss the main cost drivers
                                                        affecting your
operating expenses and quantify in dollars how those increases/decreases in
                                                        costs impacted your
consolidated and segment amounts including impact on
                                                        margins during each
period presented, as well as management   s expectations of how they
                                                        may impact future
results. This comment is also applicable to any interim results of
                                                        operations presented on
a quarterly basis. Please refer to Item 303(b)(2) of Regulation S-
                                                        K and Section 501.12 of
the Financial Reporting Codification for guidance.
 Kelly Huntington
MYR GROUP INC.
November 13, 2023
Page 2
12. Revenue Recognition
Remaining Performance Obligations, page 69

2.       We note that a "vast majority" of your $2.3 billion remaining
performance obligations will
         be recognized in 24 months of which approximately $452 million will be
recognized
         within the next 12 months based on your disclosure on page 70.
Considering your MSAs
         and contracts could span between 1 to 3 years, please tell us in what
periods you expect to
         recognize the remaining $1.9 billion that would be included in the "
vast majority" and
         how your current disclosures reflect the appropriate time bands for
your arrangements. In
         that regard, please tell us how you considered disclosure around
revenue expected to be
         recognized within 1 year, 2 years and 3 years. Refer to ASC
606-10-50-13(b).
        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 Ameen Hamady at 202-551-3891 or Shannon Menjivar at
202-551-3856 if
you have questions regarding comments on the financial statements and related
matters.



FirstName LastNameKelly Huntington                            Sincerely,
Comapany NameMYR GROUP INC.
                                                              Division of
Corporation Finance
November 13, 2023 Page 2                                      Office of Real
Estate & Construction
FirstName LastName