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CORRESP Filing

Centuri Holdings, Inc.
Date: May 19, 2025 · CIK: 0001981599 · Accession: 0001628280-25-026597

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File numbers found in text: 333-287200

Date
May 19, 2025
Author
Gregory A. Izenstark
Form
CORRESP
Company
Centuri Holdings, Inc.

Letter

Document CENTURI HOLDINGS, INC. 19820 North 7th Avenue, Suite 120 Phoenix, Arizona 85027 May 19, 2025 VIA EDGAR Kevin Dougherty Division of Corporation Finance U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Centuri Holdings, Inc. Registration Statement on Form S-3 (File No. 333-287200) Dear Mr. Dougherty: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Centuri Holdings, Inc. (the “Company”) hereby requests acceleration of effectiveness of its registration statement on Form S-3 (File No. 333-287200) to 4:05 p.m. (New York City time), on May 20, 2025, or as soon as practicable thereafter. The Company requests that it be notified of such effectiveness by a telephone call to R. John Hensley, the Company’s counsel at Morrison & Foerster LLP, by phone at (512) 617-0661. Very truly yours, Centuri Holdings, Inc. By: /s/ Gregory A. Izenstark Name: Gregory A. Izenstark Title: Chief Financial Officer

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CORRESP
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 Document CENTURI HOLDINGS, INC. 19820 North 7th Avenue, Suite 120 Phoenix, Arizona 85027 May 19, 2025 VIA EDGAR Kevin Dougherty Division of Corporation Finance U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Centuri Holdings, Inc. Registration Statement on Form S-3 (File No. 333-287200) Dear Mr. Dougherty: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Centuri Holdings, Inc. (the “Company”) hereby requests acceleration of effectiveness of its registration statement on Form S-3 (File No. 333-287200) to 4:05 p.m. (New York City time), on May 20, 2025, or as soon as practicable thereafter. The Company requests that it be notified of such effectiveness by a telephone call to R. John Hensley, the Company’s counsel at Morrison & Foerster LLP, by phone at (512) 617-0661. Very truly yours, Centuri Holdings, Inc. By: /s/ Gregory A. Izenstark Name: Gregory A. Izenstark Title: Chief Financial Officer