<SEC-DOCUMENT>0001193125-17-288410.txt : 20180111
<SEC-HEADER>0001193125-17-288410.hdr.sgml : 20180111
<ACCEPTANCE-DATETIME>20170919165402
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-17-288410
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20170919

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			JACOBS ENGINEERING GROUP INC /DE/
		CENTRAL INDEX KEY:			0000052988
		STANDARD INDUSTRIAL CLASSIFICATION:	HEAVY CONSTRUCTION OTHER THAN BUILDING CONST - CONTRACTORS [1600]
		IRS NUMBER:				954081636
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0929

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1999 BRYAN STREET, SUITE 1200
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75201
		BUSINESS PHONE:		214-583-8500

	MAIL ADDRESS:	
		STREET 1:		1999 BRYAN STREET, SUITE 1200
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75201
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<TITLE>CORRESP</TITLE>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">September&nbsp;19, 2017 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>CORRESPONDENCE (UNCLASSIFIED) VIA EDGAR </U></B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Preliminary Registration Statement on Form <FONT STYLE="white-space:nowrap">S-4</FONT> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">U.S. Securities and Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation
Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F. Street, N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549 </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>Re:</B></TD>
<TD ALIGN="left" VALIGN="top"><B>Jacobs Engineering Group Inc. </B></TD></TR></TABLE>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left"><B>&nbsp;&nbsp;&nbsp;&nbsp;</B></TD>
<TD ALIGN="left" VALIGN="top"><B>Preliminary Registration Statement on Form <FONT STYLE="white-space:nowrap">S-4</FONT> </B></TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ladies and
Gentlemen: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">On behalf of our client, Jacobs Engineering Group Inc., (the &#147;<B>Company</B>&#148;), we are submitting the Company&#146;s
Preliminary Registration Statement on Form <FONT STYLE="white-space:nowrap">S-4</FONT> (the &#147;<B>Registration Statement</B>&#148;) to the staff of the Securities and Exchange Commission for review in connection with that certain Agreement and
Plan of Merger (as it may be amended from time to time, the &#147;<B>Merger Agreement</B>&#148;), dated August&nbsp;1, 2017, between the Company, CH2M HILL Companies, Ltd. (&#147;<B>CH2M</B>&#148;) and Basketball Merger Sub Inc. (&#147;<B>Merger
Sub</B>&#148;), a Delaware corporation and wholly-owned direct subsidiary of the Company, pursuant to which Merger Sub will merge with and into CH2M, with CH2M continuing as the surviving corporation and becoming a wholly-owned direct subsidiary of
the Company. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">On behalf of our client, we hereby inform you that the Registration Statement contains a significant amount of information
relating to CH2M that CH2M has previously filed with the Securities and Exchange Commission, including without limitation, information disclosed in CH2M&#146;s Annual Reports on Form <FONT STYLE="white-space:nowrap">10-K,</FONT> Quarterly Reports on
Form <FONT STYLE="white-space:nowrap">10-Q,</FONT> and Current Reports on Form <FONT STYLE="white-space:nowrap">8-K.</FONT> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">CH2M&#146;s
financial statements included in the Registration Statement retrospectively revise and reclass certain previously reported financial information included in CH2M&#146;s Annual Report on Form <FONT STYLE="white-space:nowrap">10-K</FONT> for the year
ended December&nbsp;30, 2016, which was filed with the Securities and Exchange Commission on March&nbsp;7, 2017 (&#147;<B>Original Filing</B>&#148;), to reflect subsequent changes in reportable operating segments resulting from the implementation of
a new organizational structure and the termination on January&nbsp;24, 2017 of CH2M&#146;s Australian fixed-price Power EPC contract that resulted in the substantial completion and discontinuation of CH2M&#146;s former Power EPC operating segment,
which was, during the year ended December&nbsp;30, 2016, a stand-alone reportable operating segment. Other than to reflect subsequent changes in reportable operating segments and the presentation of CH2M&#146;s fixed-price Power EPC business as
discontinued operations as described above, CH2M has not otherwise amended or restated its audited consolidated financial statements, which were included in the Original Filing. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">In addition, please note that there is no public market for CH2M&#146;s common equity and therefore CH2M does not meet the requirements of
General Instruction I.B.1 of Form <FONT STYLE="white-space:nowrap">S-3</FONT> and cannot incorporate its historical filings with the Securities and Exchange Commission by reference into the Registration Statement. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">If you have any questions or comments concerning this submission or require any additional information, please do not hesitate to contact the
undersigned at (212) <FONT STYLE="white-space:nowrap">859-8875.</FONT> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:54%; text-indent:-2%; font-size:10pt; font-family:Times New Roman">Very truly yours, </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:54%; text-indent:-2%; font-size:10pt; font-family:Times New Roman">/s/ Chris Ewan </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">cc:</TD>
<TD ALIGN="left" VALIGN="top">Michael Tyler, Esq., General Counsel (Jacobs Engineering Group Inc.) </TD></TR></TABLE>
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