0001193125-18-160650.txt : 20180619 0001193125-18-160650.hdr.sgml : 20180619 20180511142832 ACCESSION NUMBER: 0001193125-18-160650 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20180511 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GRANITE CONSTRUCTION INC CENTRAL INDEX KEY: 0000861459 STANDARD INDUSTRIAL CLASSIFICATION: HEAVY CONSTRUCTION OTHER THAN BUILDING CONST - CONTRACTORS [1600] IRS NUMBER: 770239383 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 585 WEST BEACH ST CITY: WATSONVILLE STATE: CA ZIP: 95076 BUSINESS PHONE: 8317241011 MAIL ADDRESS: STREET 1: 585 WEST BEACH ST CITY: WATSONVILLE STATE: CA ZIP: 95076 CORRESP 1 filename1.htm CORRESP

[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. O’Bannon 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. O’Bannon 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. O’Bannon, Partner, Jones Day

Alain Dermarkar, Partner, Jones Day

Ryan J. Maierson, Partner, Latham & Watkins LLP