Concrete Pumping Holdings, Inc.

6461 Downing Street

Denver, Colorado 80229

(303) 289-7497


May 7, 2019


Kathryn McHale

Office of Manufacturing and Construction

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E., Mail Stop 3233

Washington, D.C. 20549



Concrete Pumping Holdings, Inc.

Registration Statement on Form S-1

Filed April 1, 2019

File No. 333-230673 



Dear Ms. McHale:


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 May 9, 2019, or as soon thereafter as possible.


Please call Elliott M. Smith of Winston & Strawn LLP at (212) 294-6787 to provide notice of the effectiveness of the Registration Statement.


[Signature Page Follows]











Concrete Pumping Holdings, Inc.



/s/ Iain Humphries



Iain Humphries



Chief Financial Officer



Elliott M. Smith, Winston & Strawn LLP