SEC Comment Letter for Concrete Pumping Holdings, Inc. (BBCP) (CIK 0001703956) (BBCP) — Mar 3, 2020
Concrete Pumping Holdings, Inc. (BBCP) (CIK 0001703956)
Date: March 3, 2020 · CIK: 0001703956 · Accession: 0000000000-20-001949
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File numbers found in text: 333-236726
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March 3, 2020
Bruce Young
Chief Executive Officer and Director
Concrete Pumping Holdings, Inc.
500 E. 84th Ave.
Suite A-5
Thornton, CO 80229
Re:Concrete Pumping Holdings, Inc.
Form S-3
Filed February 27, 2020
File No. 333-236726
Dear Mr. Young:
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 Stacie Gorman at 202-551-3585 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Elliott M. Smith, Esq.