SecProbe.io

Mail Stop 4631
April 28, 2016

Via E -Mail
Mr. Derrick A. Jensen, Chief Financial Officer
Quanta Services, Inc.
2800 Post Oak Boulevard, Suite 2600
Houston, TX  77056

Re: Quanta Services, Inc.
 Form 10-K for the year ended December 31, 2015
Filed February 29, 2016
File No. 1 -13831

Dear Mr. Jensen :

We have limited our review  of your filing  to the financial statements and related
disclosures and have the following comments.  In some of our comments, we may ask you to
provide us with information so we may better understand your disclosure.

Please respond to these comments  within ten busine ss days by providing the requested
information or advis e us as soon as possible when you will respond.  If you do not believe our
comments apply to your facts and circumstances, please  tell us why in your response.

After reviewing your response to these  comments, we may have  additional  comments.

Form 10 -K for the year ended December 31, 2015

Management’s Discussion and Analysis of Financial Condition and Results of Operations, page
36
Results of Operations, page 4 2

1. Please revise future filings to more fully explain the specific facts and circu mstances that
resulted in declines in revenues and gross profit margin.  Please expand your current
disclosures to address: the reasons for reduced customer spending and delays in project
timing in your electric power segment; how you determine if revenue declines are due to
general industry conditions as opposed to a reduction in your market share; the percent of
revenues related to large electric transmission projects during each period; and the
additional factors beyond contract losses that resulted in t he significantly lower gross
profit m argin.

Mr. Derrick A. Jensen
Quanta Services, Inc.
April 28, 2016
Page 2

2. For contracts for which you recorded losses during 2015, please tell us and revise future
filings to address:
 How losses are estimated and the specific facts and circumstances that lead to
them;
 The total contract value and percent complete;
 If applicable, the specific facts and circumstances that resulted in additional losses
beyond initial loss estimates;
 The current status of loss contracts and the range of reasonably possible additional
losses, i f applicable; and
 The nature and magnitude of other contracts for which material contract losses are
reasonably possible.

Liquidity and Capital Resources, page 48
Contractual Obligations, page 55

3. Please revise future filings to include estimated interest  payments related to long -term
debt.

Consolidated Financial Statements
2.  Summary of Significant Accounting Policies, Revenue Recognition, page 98

4. We note your disclosure that operating resul ts for the years ended December  31, 2015
and 2014 were “impact ed by less than 5% as a result of changes in contract estimates
related to projects th at were in progress at December  31, 2014 and 2013 .”  However, we
also note that you recorded $73 million in contract losses during the year ended
December 31, 2015.  Plea se explain to us how you determine changes in contract
estimates required to be disclosed and how you determine their impact on your operating
results.  It is not clear to us if or how the contract losses you recorded were considered in
your change in esti mate disclosures.  If contract losses were not considered in your
change in estimate dis closures, please tell us why.

We urge all persons who are responsible for the accuracy and adequacy of the disclosure
in the filing to be certain that the filing in cludes the information the Securities Exchange Act of
1934 and all applica ble Exchange Act rules require.   Since the company and its management are
in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy
and ade quacy of t he disclosures they have made.

In responding to our comments, please provide  a written statement from the company
acknowledging that:

 the company is responsible for the adequacy and accuracy of the disclosure in the
filing;

Mr. Derrick A. Jensen
Quanta Services, Inc.
April 28, 2016
Page 3

  staff comments o r changes to disclosure in response to staff comments do not
foreclose the Commission from taking any action with respect to the filing; and

 the company may not assert staff comments as a defense in any proceeding initiated
by the Commission or any person  under the federal securities laws of the United
States.

You may contact Mindy Hooker  at (202) 551 -3732, Anne McConnell at (202) 551 -3709
or me at (202) 551 -3768  with any questions.

Sincerely,

 /s/ John Cash

John Cash
Branch Chief
Office of Manufacturing and
Construction