SEC Company Response from Concrete Pumping Holdings, Inc. (BBCP) (CIK 0001703956) (BBCP) — Mar 5, 2020
Concrete Pumping Holdings, Inc. (BBCP) (CIK 0001703956)
Date: March 5, 2020 · CIK: 0001703956 · Accession: 0001437749-20-004410
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File numbers found in text: 333-236726
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CORRESP 1 filename1.htm bbpp20190416_corresp.htm Concrete Pumping Holdings, Inc. 500 E. 84th Ave. Suite A-5 Thornton, Colorado 80229 (303) 289-7497 March 5, 2020 Stacie Gorman Office of Real Estate and Construction U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E., Mail Stop 3030 Washington, D.C. 20549 Re: Concrete Pumping Holdings, Inc. Registration Statement on Form S-3 Filed February 27, 2020 File No. 333-236726 Dear Ms. Gorman: Concrete Pumping Holdings, Inc. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement be accelerated pursuant to Rule 461 of the Securities Act of 1933, as amended, so as to permit it to become effective at 4:00 p.m. New York City time on March 9, 2020, or as soon thereafter as possible. Please call Elliott M. Smith of Winston & Strawn LLP at (212) 294-6787 to provide notice of the effectiveness of the Registration Statement. [Signature Page Follows] Sincerely, Concrete Pumping Holdings, Inc. By: /s/ Iain Humphries Name: Iain Humphries Title: Chief Financial Officer cc: Elliott M. Smith, Winston & Strawn LLP