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<SEC-DOCUMENT>0000950123-09-012642.txt : 20090728
<SEC-HEADER>0000950123-09-012642.hdr.sgml : 20090728
<ACCEPTANCE-DATETIME>20090609171352
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950123-09-012642
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20090609

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MASTEC INC
		CENTRAL INDEX KEY:			0000015615
		STANDARD INDUSTRIAL CLASSIFICATION:	WATER, SEWER, PIPELINE, COMM AND POWER LINE CONSTRUCTION [1623]
		IRS NUMBER:				650829355
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		800 DOUGLAS ROAD
		STREET 2:		12TH FLOOR
		CITY:			CORAL GABLES
		STATE:			FL
		ZIP:			33134
		BUSINESS PHONE:		3055991800

	MAIL ADDRESS:	
		STREET 1:		800 DOUGLAS ROAD
		STREET 2:		12TH FLOOR
		CITY:			CORAL GABLES
		STATE:			FL
		ZIP:			33134

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BURNUP & SIMS INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
<TITLE>CORRESP</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><IMG src="g19408mastec1.gif" alt="(Mastec Logo)">
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">June&nbsp;9, 2009
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Securities and Exchange Commission<BR>
450 Fifth Street, N.W.<BR>
Washington, D.C. 20549-7010<BR>
Attention: Rufus Decker<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Jeffrey Gordon

</DIV>

<DIV align="left" style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Re:</TD>
    <TD>&nbsp;</TD>
    <TD><B>MASTEC, INC.</B><BR>
Form&nbsp;10-K for the fiscal year ended December&nbsp;31, 2008<BR>
File No.&nbsp;1-8106</TD>
</TR>
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Dear Mr.&nbsp;Decker and Mr.&nbsp;Gordon:
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We are submitting this response to your letter dated May&nbsp;26, 2009 (the &#147;Comment Letter&#148;)
addressed to C. Robert Campbell, Executive Vice President/Chief Financial Officer of MasTec, Inc.
(the &#147;Company&#148;) regarding the Company&#146;s Form 10-K for the fiscal year ended December&nbsp;31, 2008 (the
&#147;10-K&#148;) and Form 10-Q for the quarter ended March&nbsp;31, 2009 (&#147;10-Q&#148;).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For ease of reference, we have reproduced the comment set forth in the Comment Letter before
the response below. We hope that you will find our response to be complete and in sufficient
detail to satisfactorily address your comments.
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><U><B>FORM 10-K FOR THE YEAR ENDED DECEMBER 31, 2008</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U><B>Item&nbsp;7 &#151; Management&#146;s Discussion and Analysis of Financial Condition and Results of
Operations, page 29</B></U>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><U><B>Critical Accounting Policies and Estimates, page 32</B></U>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><U><B>Valuation of Goodwill and Intangible Assets, page 34</B></U>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="3%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left"><B>1.</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>We have reviewed your response to prior comment five from our letter dated
April&nbsp;21, 2009. Please enhance your disclosure to further discuss how you determined
that you have multiple reporting units. In this regard, your proposed disclosure does
not address whether your reporting units are at the operating segment or component
level. In addition, please disclose how you allocated goodwill to those reporting
units and to the extent that your reporting units are not the same as your reportable
segments under SFAS 131, please disclose the business activities of each of your
reporting units. Please show us in your supplemental response what the revisions will
look like.</B></TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt"><!-- Folio -->1<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>

<DIV align="left" style="margin-left: 0%; text-indent: 0%; margin-right: 0%; font-size: 10pt; margin-top: 6pt"><B>RESPONSE</B></DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We will provide the following additional disclosures regarding our annual evaluation of
goodwill for impairment in future 10-K filings. We will adjust these disclosures as necessary to
consider any change in organizational structure which may result from business acquisitions. As of
December&nbsp;31, 2008, these additional disclosures would have included the following (changes from our
May&nbsp;15 response have been underlined):
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><U>Management performs its annual impairment review of goodwill and certain
intangible assets with indefinite lives during the fourth quarter each year at the reporting unit level. The assets of each acquired business and the related goodwill are allocated to multiple reporting units based upon the availability and suitability of management
expertise to execute and integrate the acquired projects. In accordance with Statement of
Financial Accounting Standards No.&nbsp;142, </U></B><B><I><U>Goodwill and Other Intangible Assets</U></I></B><B><U>, management identifies
its reporting units by assessing whether businesses holding purchased assets, including goodwill,
and related assumed liabilities have discrete financial information available. Our reporting units
are one level below our reportable segment.</U></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B><U>Our reporting units sell and provide contracting services, including building, installation, maintenance and upgrade services by, primarily,
digging, drilling trenches and installing poles, towers, antennae, wire, and equipment. Each of our reporting units performs
these services across multiple industries, including telecommunications, energy, and government and
to a variety of customers, some of which receive services from multiple reporting units.</U></B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Management estimates the fair value of each reporting unit and compares the fair value to its
carrying value including goodwill. If the carrying value exceeds the fair value, the value of the
reporting units goodwill or other indefinite-lived intangibles may be impaired and written down.</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>During the three year period ended December&nbsp;31, 2008, management estimated the fair value of
the Company&#146;s reporting units based on a five-year projection of revenues, operating costs, and
cash flows considering historical and anticipated future results, general economic and market
conditions as well as the impact of planned business and operational strategies. Management applied
a five year discounted cash flow technique utilizing a terminal value equal to 5.5 to 7 times year
five EBITDA (earnings before net interest expense, income taxes, depreciation and amortization).
Discount rates ranged from 10% to 14% per annum and represented the Company&#146;s estimated cost of
capital at the time of the analysis. A 100 basis point change in the discount rate would not have
had a material impact on the results of the impairment analysis.</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Based upon these analyses, no material impairment charges were required for the three years ended
December&nbsp;31, 2008.</B>
</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->2<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We believe we have fully responded to your comments. However, if you have any questions about
any of our responses to your comments or require further explanation, please do not hesitate to
call me at (305)&nbsp;599-1800.
</DIV>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left">Very truly yours,<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" style="border-bottom: 1px solid #000000" align="left">/s/ <I>C. Robert Campbell</I>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">C. Robert Campbell&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD colspan="3" align="left">EVP, Chief Financial Officer&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-top: 12pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD></TD>
</TR>
<TR valign="top">
    <TD nowrap align="left">Cc: &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>MasTec, Inc. Audit Committee<BR>
BDO Seidman, LLP<BR>
Greenberg Traurig PA<BR>
Errol Sanderson<BR>
Andrew Schoeffler<BR>
Jeffrey Gordon<BR>
Lisa Haynes</TD>
</TR>
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->3<!-- /Folio -->
</DIV>




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`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
