Construction Partners, Inc.
290 Healthwest Drive, Suite 2
Dothan, Alabama 36303
April 27, 2018
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attention: Jay Ingram, Legal Branch Chief
Office of Manufacturing and Construction
|Re:||Construction Partners, Inc.|
|Amendment No. 1 to|
|Registration Statement on Form S-1|
|Filed April 23, 2018|
|File No. 333-224174|
Dear Mr. Ingram:
After discussions with the staff (the Staff) of the Securities and Exchange Commission regarding the responses of Construction Partners, Inc., a Delaware corporation (the Company) in its letter dated April 26, 2018, to comments received from the Staff in a letter dated April 25, 2018, with respect to Amendment No. 1 to Registration Statement on Form S-1 filed on April 23, 2018 (the Amended Form S-1), the Company will revise the presentation of Adjusted EBITDA to remove income recognized in connection with entering into certain settlements agreements with a third party in an amendment to the Amended Form S-1.
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If you have any further comments or questions concerning this response, please contact me at (334) 673-9763.
Very truly yours,
/s/ R. Alan Palmer
Executive Vice President and Chief Financial Officer
Garrett DeVries, Akin Gump Strauss Hauer & Feld LLP
Sean Gurgle, Akin Gump Strauss Hauer & Feld LLP