SEC Comment Letter for Orion Group Holdings Inc (ORN) (CIK 0001402829) (ORN) — Jul 23, 2009
Orion Group Holdings Inc (ORN) (CIK 0001402829)
Date: July 23, 2009 · CIK: 0001402829 · Accession: 0000000000-09-039338
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Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4631 DIVISION OF CORPORATION FINANCE Mail Stop 4631 July 23, 2009 Mr. Mark R. Stauffer Executive Vice President and Chief Financial Officer Orion Marine Group, Inc. 12550 Fuqua Street Houston, TX 77034 RE: Forms 10-K and 10-K/A for the fi scal year ended December 31, 2008 Form 10-Q for the peri od ended March 31, 2009 Schedule 14A filed on April 13, 2009 File No. 1-33891
Dear Mr. Stauffer: We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time. If you have any further questions regardi ng our review of legal or disclosure matters in your filings, please direct them to Dorine Miller, Financial Analyst, at (202) 551-3711 or, in her absence, Dietrich King, Staff Attorney, at (202) 551-3338. Please contact Jeffrey Gordon, Staff Accountant, at (202) 551-3866 or, in his absence, the undersigned at (202) 551-3769 if you have que stions regarding our review of the financial statements and related matters. S i n c e r e l y , R u f u s D e c k e r A c c o u n t i n g B r a n c h C h i e f
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-4631
DIVISION OF
CORPORATION FINANCE
Mail Stop 4631
July 23, 2009
Mr. Mark R. Stauffer Executive Vice President and Chief Financial Officer Orion Marine Group, Inc. 12550 Fuqua Street Houston, TX 77034
RE: Forms 10-K and 10-K/A for the fi scal year ended December 31, 2008
Form 10-Q for the peri od ended March 31, 2009
Schedule 14A filed on April 13, 2009
File No. 1-33891
Dear Mr. Stauffer:
We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time.
If you have any further questions regardi ng our review of legal or disclosure
matters in your filings, please direct them to Dorine Miller, Financial Analyst, at (202) 551-3711 or, in her absence, Dietrich King, Staff Attorney, at (202) 551-3338. Please
contact Jeffrey Gordon, Staff Accountant, at (202) 551-3866 or, in his absence, the
undersigned at (202) 551-3769 if you have que stions regarding our review of the
financial statements and related matters. S i n c e r e l y , R u f u s D e c k e r A c c o u n t i n g B r a n c h C h i e f