<SEC-DOCUMENT>0000874238-22-000064-index.html : 20220615
<SEC-HEADER>0000874238-22-000064.hdr.sgml : 20220615
<ACCEPTANCE-DATETIME>20220512153827
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000874238-22-000064
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		4
FILED AS OF DATE:		20220512

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			STERLING CONSTRUCTION CO INC
		CENTRAL INDEX KEY:			0000874238
		STANDARD INDUSTRIAL CLASSIFICATION:	HEAVY CONSTRUCTION OTHER THAN BUILDING CONST - CONTRACTORS [1600]
		IRS NUMBER:				251655321
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1800 HUGHES LANDING BLVD.
		STREET 2:		SUITE 250
		CITY:			THE WOODLANDS
		STATE:			TX
		ZIP:			77380
		BUSINESS PHONE:		281-214-0777

	MAIL ADDRESS:	
		STREET 1:		1800 HUGHES LANDING BLVD.
		STREET 2:		SUITE 250
		CITY:			THE WOODLANDS
		STATE:			TX
		ZIP:			77380

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	STERLING CONSTRUCTION CO INC
		DATE OF NAME CHANGE:	20020329

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	OAKHURST CO INC
		DATE OF NAME CHANGE:	19950831

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	OAKHURST CAPITAL INC
		DATE OF NAME CHANGE:	19931130
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>strlcommentletterrespons001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: strlcommentletterrespons001.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>strlcommentletterrespons002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 3 - file: strlcommentletterrespons002.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>strlcommentletterrespons003.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 4 - file: strlcommentletterrespons003.jpg

</DOCUMENT>
</SEC-DOCUMENT>