SEC Comment Letter for STERLING INFRASTRUCTURE, INC. (STRL) (CIK 0000874238) (STRL) — May 17, 2022
STERLING INFRASTRUCTURE, INC. (STRL) (CIK 0000874238)
Date: May 17, 2022 · CIK: 0000874238 · Accession: 0000000000-22-005390
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File numbers found in text: 001-31993
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United States securities and exchange commission logo
May 17, 2022
Ronald Ballschmiede
Chief Financial Officer
STERLING CONSTRUCTION CO INC
1800 Hughes Landing Blvd
The Woodlands, Texas 77380
Re:STERLING CONSTRUCTION CO INC
Form 8-K filed on March 1, 2022
Form 10-K/A as of December 31, 2021
Filed on March 24, 2022
File No. 001-31993
Dear Mr. Ballschmiede:
We have completed our review of your filings. 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.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction