January 26, 2018
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Ladies and Gentlemen:
This letter is being furnished to Construction Partners, Inc. (the Company) at the Companys request pursuant to Item 304(a)(3) of Regulation S-K.
We have read the Companys statements included under the caption Change in Accountants in its Registration Statement on Form S-1 filed on January 26, 2018, and are in agreement with the statements contained in the second paragraph and the first sentence of the fourth paragraph within this caption.
We have no basis to agree or disagree with other statements of the registrant contained therein.
/s/ PBMares, LLP