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SEC Comment Letter 0000000000-24-005912 to Orion Group Holdings Inc (ORN)

Orion Group Holdings Inc
Date: May 22, 2024 · CIK: 0001402829 · Accession: 0000000000-24-005912

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File numbers found in text: 333-279527

Date
May 22, 2024
Author
Travis J. Boone
Form
UPLOAD
Company
Orion Group Holdings Inc

Letter

United States securities and exchange commission logo May 22, 2024 Travis J. Boone President, Chief Executive Officer and Director Orion Group Holdings Inc. 12000 Aerospace Avenue, Suite 300 Houston, TX 77034 Re:Orion Group Holdings Inc. Registration Statement on Form S-3 Filed May 20, 2024 File No. 333-279527 Dear Travis J. Boone: 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 Benjamin Holt at 202-551-6614 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Clinton H. Smith

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United States securities and exchange commission logo
May 22, 2024
Travis J. Boone
President, Chief Executive Officer and Director
Orion Group Holdings Inc.
12000 Aerospace Avenue, Suite 300
Houston, TX 77034
Re:Orion Group Holdings Inc.
Registration Statement on Form S-3
Filed May 20, 2024
File No. 333-279527
Dear Travis J. Boone:
            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 Benjamin Holt at 202-551-6614 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:       Clinton H. Smith