[Granite Construction Incorporated Letterhead]
May 11, 2018
BY EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Re: | Granite Construction Incorporated |
Registration Statement on Form S-4
File No. 333-223611
Ladies and Gentlemen:
On behalf of Granite Construction Incorporated (the Company), the undersigned hereby requests, pursuant to Rule 461(a) promulgated under the Securities Act of 1933, that the Registration Statement on Form S-4 (File No. 333-223611) of the Company be declared effective at 4:00 p.m., Eastern Time, on Tuesday, May 15, 2018, or as soon thereafter as practicable. The Company respectfully requests that you notify James E. OBannon of Jones Day of such effectiveness by a telephone call to (214) 969-3766.
Should you have any questions regarding this request, please contact James E. OBannon of Jones Day at (214) 969-3766. Thank you for your continued attention to this matter.
Very truly yours, | ||||
Granite Construction Incorporated | ||||
By: | /s/ Richard Watts | |||
Name: | Richard Watts | |||
Title: | Senior Vice President, General Counsel and Secretary |
cc: | Steven F. Crooke, Senior Vice President, Chief Administrative Officer and |
General Counsel, Layne Christensen Company
James E. OBannon, Partner, Jones Day
Alain Dermarkar, Partner, Jones Day
Ryan J. Maierson, Partner, Latham & Watkins LLP