SecProbe.io

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

       DIVISION OF
CORPORATION FINANCE

December 23, 2008
  Mr. James H. Haddox Chief Financial Officer, Quanta Services, Inc. 1360 Post Oak Blvd., Suite 2100 Houston, TX  77056
Re: Quanta Services, Inc.
Form 10-K for the year ended December 31, 2007 Definitive Proxy Statement, April 18, 2008 Form 10-Q for the quarter ended September 30, 2008
File No. 1-13831

Dear Mr. Haddox:
We have reviewed your response to our letter dated November 26, 2008 and have the
following comment.  We ask that you  respond within ten business days.

Please understand that the purpose of our re view process is to assist you in your
compliance with the applicable disclosure requir ements and to enhance the overall disclosure in
your filing.  We look forward to working with you in these respects.  We welcome any questions
you may have about our comments or on any other aspe ct of our review.  Feel free to call us at
the telephone numbers listed at  the end of this letter.

Form 10-Q for the period ended September 30, 2008

Notes to the Condensed Conso lidated Financial Statements

 Note 9.  Segment Information, page 25

1. We have read your response to our previous comment eight of our letter dated November
26, 2008 and appreciate the additional informati on.  In order to help us more clearly
understand your operating units and reportable segments, please provide us with the
actual reports for the fiscal year end D ecember 31, 2007 and the year-to-date quarter
ended September 30, 2008 which are reviewed  by your chief operating decision maker.
Such reports should be actual, a nd provided at the lowest level of detail as provided to the
CODM.  Additionally, we note your referen ce to the recent aggregation of certain
measures by type of work and the fact that certain presidents and vice-presidents have
been named to oversee companies with simila r operations.  Please further explain these
changes and provide us with the actual repo rts for these measures for the same periods
noted above.  We may have further comment.

Mr. James H. Haddox
Quanta Services, Inc.
December 23, 2008 Page 2

As appropriate, please amend your filing a nd respond to these comments within ten
business days or tell us when you will provide us  with a response.  Please provide us with a
supplemental response letter that keys your re sponses to our comments and provides any
requested supplemental information.  Detailed letter s greatly facilitate our review.  Please file
your supplemental response on EDGAR as a corres pondence file.  Please understand that we
may have additional comments after reviewing your responses to our comments.
If you have any questions regarding this comm ent, please direct them to Mindy Hooker,
Staff Accountant, at (202) 551-3732, Tricia Ar melin, Senior Staff A ccountant, at (202) 551-
3747, or to the undersigned at (202) 551-3768.
Sincerely,    John Cash Branch Chief