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SEC Company Response from QUANTA SERVICES, INC. (PWR) (CIK 0001050915) (PWR) — Jul 23, 2007

QUANTA SERVICES, INC. (PWR) (CIK 0001050915)
Date: July 23, 2007 · CIK: 0001050915 · Accession: 0000950129-07-003490

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-142279

Date
July 23, 2007
Author
Assistant Director
Form
CORRESP
Company
QUANTA SERVICES, INC. (PWR) (CIK 0001050915)

Letter

Via EDGAR and Facsimile (202) 772-9368 Securities and Exchange Commission Division of Corporation Finance Division of Corporation Finance Re: Quanta Services, Inc. Registration Statement on Form S-4 File No. 333-142279

Dear Ms. Long:

Quanta Services, Inc., a Delaware corporation (the “Company”), pursuant to Rule 461 under the Securities Act of 1933, as amended, respectfully requests the effective date for the above-captioned Registration Statement be accelerated to July 26, 2007 at 3:00 p.m. Washington, D.C. time or as soon thereafter as practicable.

The Company hereby acknowledges that:

1.

should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

2.

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the accuracy and adequacy of the disclosure in the filing; and

3.

the Company may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you have any questions, or require any additional information, please do not hesitate to call me at (713) 985-6412 or Christine B. LaFollette at Akin Gump Strauss Hauer & Feld LLP at (713) 220-5896.

Very truly yours,
/s/ Tana L. Pool

Show Raw Text
CORRESP
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filename1.htm

corresp

[Letterhead
of Quanta Services, Inc.]

ACCELERATION REQUEST

July 23, 2007

Via EDGAR and Facsimile (202) 772-9368

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-0407

    Attn:

    Pamela Long

Assistant Director

Division of Corporation Finance

                         Re:

    Quanta Services, Inc.

Registration Statement on Form S-4

File No. 333-142279

Dear Ms. Long:

     Quanta Services, Inc., a Delaware corporation (the “Company”), pursuant to Rule 461 under the
Securities Act of 1933, as amended, respectfully requests the effective date for the
above-captioned Registration Statement be accelerated to July 26, 2007 at 3:00 p.m. Washington,
D.C. time or as soon thereafter as practicable.

     The Company hereby acknowledges that:

    1.

    should the Securities and Exchange Commission (the “Commission”) or the staff,
acting pursuant to delegated authority, declare the filing effective, it does not
foreclose the Commission from taking any action with respect to the filing;

    2.

    the action of the Commission or the staff, acting pursuant to delegated
authority, in declaring the filing effective, does not relieve the Company from its
full responsibility for the accuracy and adequacy of the disclosure in the filing; and

    3.

    the Company may not assert the declaration of effectiveness as a defense in any
proceeding initiated by the Commission or any person under the federal securities laws
of the United States.

     If you have any questions, or require any additional information, please do not hesitate to
call me at (713) 985-6412 or Christine B. LaFollette at Akin Gump Strauss Hauer & Feld LLP at (713)
220-5896.

    Very truly yours,

    /s/ Tana L. Pool

    Tana L. Pool

Vice President and General Counsel

    cc:

    Christine B. LaFollette

Akin Gump Strauss Hauer & Feld LLP

1111 Louisiana St.

44th Floor

Houston, TX 77002

Fax: 713-236-0822