<SEC-DOCUMENT>0000900440-22-000087.txt : 20221108
<SEC-HEADER>0000900440-22-000087.hdr.sgml : 20221108
<ACCEPTANCE-DATETIME>20220801141236
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000900440-22-000087
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20220801

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VALMONT INDUSTRIES INC
		CENTRAL INDEX KEY:			0000102729
		STANDARD INDUSTRIAL CLASSIFICATION:	FABRICATED STRUCTURAL METAL PRODUCTS [3440]
		IRS NUMBER:				470351813
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		15000 VALMONT PLAZA
		CITY:			OMAHA
		STATE:			NE
		ZIP:			68154
		BUSINESS PHONE:		402-963-1000

	MAIL ADDRESS:	
		STREET 1:		15000 VALMONT PLAZA
		CITY:			OMAHA
		STATE:			NE
		ZIP:			68154

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VALLEY MANUFACTURING CO
		DATE OF NAME CHANGE:	19680822
</SEC-HEADER>
<DOCUMENT>
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<SEQUENCE>1
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    <div style="text-align: justify; margin-bottom: 12pt;">August 1, 2022</div>
    <div style="text-align: justify; margin-bottom: 12pt; font-weight: bold;">By EDGAR Submission</div>
    <div style="text-align: justify;">U.S. Securities and Exchange Commission</div>
    <div style="text-align: justify;">100 F. Street, N.E.</div>
    <div style="text-align: justify; margin-bottom: 12pt;">Washington, D.C. 20549</div>
    <div style="text-align: justify; margin-bottom: 12pt;">Attn: Erin Donahue, Attorney, Division of Corporation Finance</div>
    <div style="text-align: justify;"><font style="font-weight: bold;">Re:</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160; <font style="font-weight: bold;">Valmont
        Industries, Inc.</font></div>
    <div style="text-align: justify; text-indent: 36pt; font-weight: bold;">Form 10-K for the Fiscal Yar Ended December 25, 2021</div>
    <div style="text-align: justify; text-indent: 36pt; font-weight: bold;">Filed February 23, 2022</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt; font-weight: bold;">File No. 001-31429</div>
    <div style="text-align: justify; margin-bottom: 12pt;">Dear Ms. Donahue:</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">Valmont Industries, Inc. (the &#8220;Company&#8221;), our client, is in receipt of the letter, dated July 29, 2022, from the
      Staff of the U.S. Securities and Exchange Commission with respect to the Company&#8217;s above-referenced filing. The comment letter requests that the Company provide its written responses to the Staff within 10 business days or to advise the Staff when it
      will provide a response. As we discussed this morning, the Company is in the process of preparing its response, and respectfully requests an extension to August 29, 2022 to complete and provide its written response to the Staff.</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">If you have any questions regarding the foregoing, please do not hesitate to call me at (402) 341-3070.</div>
    <div style="text-align: justify; text-indent: 288pt; margin-bottom: 12pt;">Sincerely,</div>
    <div style="text-align: justify; text-indent: 288pt; margin-bottom: 12pt;">__<u>/s/ Guy Lawson</u>___________________________<br>
      <font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 288pt">&#160;</font>Guy Lawson</div>
    <div>cc:<font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt">&#160;</font>Jennifer Angelini, Attorney, Division of Corporation Finance</div>
    <div style="margin-left: 36pt; margin-bottom: 12pt;">&#160;&#160;&#160;&#160; Avner Applbaum, Executive Vice President and<br>
      &#160;&#160;&#160;&#160;&#160;&#160;&#160; Chief Financial Officer, Valmont Industries, Inc.</div>
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    <div style="text-align: center; font-size: 8pt;"><font style="font-weight: bold;">McGrath North Mullin &amp; Kratz, PC LLO</font> | First
      National Tower, Suite 3700 | 1601 Dodge St. | Omaha, NE&#160; 68102 | www.mcgrathnorth.com | 402.341.3070</div>
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