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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.

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