Construction Partners, Inc.
290 Healthwest Drive, Suite 2
Dothan, Alabama 36303
May 1, 2018
VIA EDGAR
Division of Corporation Finance
Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549
Attention: Jay Ingram, Legal Branch Chief, Office of Manufacturing and Construction
Re: Construction Partners, Inc.
Registration Statement on Form S-1, as amended
File No. 333-224174
Ladies and Gentlemen:
Construction Partners, Inc., a Delaware corporation (the Company), pursuant to Rule 461 of the Securities Act of 1933, as amended, respectfully requests acceleration of the effectiveness of the Registration Statement (File No. 333-224174), filed with the Securities and Exchange Commission (the Commission) on April 6, 2018, as amended by Amendment No. 1 filed with the Commission on April 23, 2018 and by Amendment No. 2 filed with the Commission on April 27, 2018, to May 3, 2018 at 4:00 p.m. Washington, D.C. time or as soon thereafter as practicable.
Division of Corporation Finance
Mr. Jay Ingram
May 1, 2018
If you have any questions with respect to the foregoing, please do not hesitate to call Garrett A. DeVries of Akin Gump Strauss Hauer & Feld LLP at (214) 969-2891.
Sincerely, | ||
/s/ R. Alan Palmer | ||
R. Alan Palmer Chief Financial Officer |
cc: | Garrett A. DeVries |