SEC Comment Letter 0000000000-24-002836 to Willdan Group, Inc. (WLDN) (CIK 0001370450) (WLDN)
Willdan Group, Inc. (WLDN) (CIK 0001370450)
Date: March 14, 2024 · CIK: 0001370450 · Accession: 0000000000-24-002836
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File numbers found in text: 333-277798
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United States securities and exchange commission logo
March 14, 2024
Kim Early
Chief Financial Officer
Willdan Group, Inc.
2401 East Katella Avenue, Suite 300
Anaheim, California 92806
Re:Willdan Group, Inc.
Registration Statement on Form S-3
Filed March 8, 2024
File No. 333-277798
Dear Kim Early:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Jenna Hough at 202-551-3063 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services