SEC Comment Letter for Orion Group Holdings Inc (ORN) (CIK 0001402829) (ORN) — Feb 25, 2011
Orion Group Holdings Inc (ORN) (CIK 0001402829)
Date: Feb. 25, 2011 · CIK: 0001402829 · Accession: 0000000000-11-012196
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
February 25, 2011
Mr. Mark R. Stauffer Chief Financial Officer Orion Marine Group, Inc. 12000 Aerospace Dr., Suite 300 Houston, Texas 77034
RE: Orion Marine Group, Inc.
Form 10-K for the Year Ended December 31, 2009
Forms 10-Q for the Periods Ended March 31, 2010, June 30, 2010 and September 30, 2010 Definitive Proxy Statement on Sc hedule 14A filed on April 12, 2010
Form 8-K filed July 1, 2010 File No. 1-33891
Dear Mr. Stauffer:
We have completed our review of your filings and do not have any further
comments at this time.
Sincerely, R u f u s D e c k e r
Accounting Branch Chief