SEC Comment Letter for Concrete Pumping Holdings, Inc. (BBCP) (CIK 0001703956) (BBCP) — Feb 23, 2022
Concrete Pumping Holdings, Inc. (BBCP) (CIK 0001703956)
Date: Feb. 23, 2022 · CIK: 0001703956 · Accession: 0000000000-22-002063
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File numbers found in text: 333-262755
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United States securities and exchange commission logo
February 23, 2022
Iain Humphries
Chief Financial Officer and Secretary
Concrete Pumping Holdings, Inc.
500 E. 84th Ave. Suite A-5
Thornton, Colorado 80229
Re:Concrete Pumping Holdings, Inc.
Registration Statement on Form S-3
Filed February 15, 2022
File No. 333-262755
Dear Mr. Humphries:
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 Shih-Kuei Chen at 202-551-7664 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Elliott Smith, Esq.