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SEC Company Response from Orion Group Holdings Inc (ORN) (CIK 0001402829) (ORN) — Jan 7, 2011

Orion Group Holdings Inc (ORN) (CIK 0001402829)
Date: Jan. 7, 2011 · CIK: 0001402829 · Accession: 0001402829-11-000002

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Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
January 7, 2011
Author
/s/Mark R. Stauffer
Form
CORRESP
Company
Orion Group Holdings Inc (ORN) (CIK 0001402829)

Letter

Forms 10-Q for the Periods Ended March 31, 2010, June 30, 2010 and September 30, 2010 Definitive Proxy Statement on Schedule 14A filed on April 12, 2010 Form 8-K filed July 1, 2010 File No. 1-33891

RE:

Dear Mr. Decker:

Orion Marine Group, Inc., (the “Company”) respectfully requests an extension until January 20, 2011to respond to the comments received by facsimile on December 23, 2010 from the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”). The Company requests the additional time to gather such information as to reply fully and adequately to the Staff.

***

In connection with the Company’s response to the Staff’s comments, the Company acknowledges that:

·

The Company is responsible for the adequacy and accuracy of the disclosure in its filings;

·

Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and

·

The Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please do not hesitate to contact me by telephone at (713) 852-6500 with any questions or comments regarding this correspondence.

Sincerely,
/s/Mark R. Stauffer

Show Raw Text
CORRESP
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filename1.htm

    jan7response.htm

January 7, 2011

Mr. Rufus Decker

Accounting Branch Chief

U.S. Securities and Exchange Commission

100 F Street, N.E., Mail Stop 7010

Washington, D.C. 20549

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 Schedule 14A filed on April 12, 2010

Form 8-K filed July 1, 2010

File No. 1-33891

Dear Mr. Decker:

Orion Marine Group, Inc., (the “Company”) respectfully requests an extension until January 20, 2011to respond to the comments received by facsimile on December 23, 2010 from the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”).  The Company requests the additional time to gather such information as to reply fully and adequately to the Staff.

***

In connection with the Company’s response to the Staff’s comments, the Company acknowledges that:

·

The Company is responsible for the adequacy and accuracy of the disclosure in its filings;

·

Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and

·

The Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please do not hesitate to contact me by telephone at (713) 852-6500 with any questions or comments regarding this correspondence.

Sincerely,

/s/Mark R. Stauffer

Mark R. Stauffer

Executive Vice President and Chief Financial Officer