SEC Comment Letter for QUANTA SERVICES, INC. (PWR) (CIK 0001050915) (PWR) — Apr 27, 2010
QUANTA SERVICES, INC. (PWR) (CIK 0001050915)
Date: April 27, 2010 · CIK: 0001050915 · Accession: 0000000000-10-022974
AI Filing Summary & Sentiment
Referenced dates: April 6, 2010
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4631 DIVISION OF CORPORATION FINANCE April 27, 2009 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, 2009 File No. 1-13831
Dear Mr. Haddox:
We have reviewed your response to our comm ent letter dated April 6, 2010 and have the following comment. Where indicated, we think you should revise your disclosures in response to this comment. If you disagree, we will cons ider your explanation as to why our comment is inapplicable or a revision is unnecessary. Plea se understand that the purpose of our review process is to assist you in your compliance with the applicable disclosure requirements 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 ha ve about our comments or on any other aspect of our review. Feel free to call us at the te lephone numbers listed at the end of this letter.
Form 10-K for the year ended December 31, 2009
Notes to the Consolidated Financial Statements 4. Acquisitions, page 89
1. We note your response to our prior comment four and apprecia te the additional information you have provided. Please ensure that you revise future filings to include disclosures regarding the key poi nts you provided in your response.
As appropriate, please respond to these comments within 10 business days or tell us when you will provide us with a response. Please furn ish a letter that keys your responses to our comments and provides any requested supplementa l information. Detailed response letters greatly facilitate our review. Pl ease file your response letter on EDGAR. Pl ease understand that we may have additional comments after re viewing your responses to our comments.
Mr. James H. Haddox Quanta Services, Inc. April 27, 2010 Page 2
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) 551-3689. Sincerely, John Hartz Sr. Asst. Chief Accountant
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-4631
DIVISION OF
CORPORATION FINANCE
April 27, 2009
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, 2009
File No. 1-13831
Dear Mr. Haddox:
We have reviewed your response to our comm ent letter dated April 6, 2010 and have the
following comment. Where indicated, we think you should revise your disclosures in response
to this comment. If you disagree, we will cons ider your explanation as to why our comment is
inapplicable or a revision is unnecessary. Plea se understand that the purpose of our review
process is to assist you in your compliance with the applicable disclosure requirements 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 ha ve about our comments or on any other aspect
of our review. Feel free to call us at the te lephone numbers listed at the end of this letter.
Form 10-K for the year ended December 31, 2009
Notes to the Consolidated Financial Statements
4. Acquisitions, page 89
1. We note your response to our prior comment four and apprecia te the additional
information you have provided. Please ensure that you revise future filings to include
disclosures regarding the key poi nts you provided in your response.
As appropriate, please respond to these comments within 10 business days or tell us when
you will provide us with a response. Please furn ish a letter that keys your responses to our
comments and provides any requested supplementa l information. Detailed response letters
greatly facilitate our review. Pl ease file your response letter on EDGAR. Pl ease understand that
we may have additional comments after re viewing your responses to our comments.
Mr. James H. Haddox
Quanta Services, Inc.
April 27, 2010 Page 2
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) 551-3689.
Sincerely, John Hartz Sr. Asst. Chief Accountant