SEC Company Response from 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: 0001437749-22-004206
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File numbers found in text: 333-262755
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CORRESP 1 filename1.htm bbpp20220223_corresp.htm Concrete Pumping Holdings, Inc. 500 E. 84th Ave. Suite A-5 Thornton, Colorado 80229 (303) 289-7497 February 23, 2022 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 Attention: Shih-Kuei Chen Re: Concrete Pumping Holdings, Inc. Registration Statement on Form S-3 Filed February 15, 2022 File No. 333-262755 Dear Mr. Chen: 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 February 25, 2022, or as soon thereafter as possible. Please call Elliott M. Smith of White & Case LLP at (212) 819-7644 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, White & Case LLP