STERLING INFRASTRUCTURE, INC. — Capital/Financing Update 2017

Jun 16, 2017

CORRESP 1 filename1.htm

Sterling Construction Company, Inc.

1800 Hughes Landing Blvd.

The Woodlands, TX 77380

June 16, 2017

Via EDGAR

Ms. Pamela A. Long

United States Securities and Exchange

Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: Registration Statement on Form S-3 (File No. 333-218278)

Dear Ms. Long:

Pursuant to Rules 460 and 461 promulgated under the Securities Act of 1933, as amended, Sterling Construction Company, Inc. (the “ Company ”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-218278) (the “ Registration Statement ”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Washington, D.C. time, on Wednesday, June 21, 2017, or as soon as practicable thereafter.

Very truly yours,

STERLING CONSTRUCTION COMPANY, INC.

By: /s/ Ronald A. Ballschmiede

Ronald A. Ballschmiede

Chief Financial Officer