SEC Comment Letter for Orion Group Holdings Inc (ORN) (CIK 0001402829) (ORN) — Jun 1, 2017
Orion Group Holdings Inc (ORN) (CIK 0001402829)
Date: June 1, 2017 · CIK: 0001402829 · Accession: 0000000000-17-019194
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Mail Stop 4631 June 1, 2017 Via E -mail Mr. Christopher J. DeAlmeida Chief Financial Officer Orion Group Holdings, Inc. 12000 Aerospace, Suite 300 Houston, Texas 77034 RE: Orion Group Holdings, Inc. Form 10 -K for the Year Ended December 31, 2016 Filed March 24, 2017 File No. 1 -33891 Dear Mr. DeAlmeida: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ John Cash John Cash Accounting Branch Chief Office of Manufacturing and Construction