<SEC-DOCUMENT>0001193125-18-138629.txt : 20180601
<SEC-HEADER>0001193125-18-138629.hdr.sgml : 20180601
<ACCEPTANCE-DATETIME>20180427152603
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-18-138629
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20180427

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Construction Partners, Inc.
		CENTRAL INDEX KEY:			0001718227
		STANDARD INDUSTRIAL CLASSIFICATION:	HEAVY CONSTRUCTION OTHER THAN BUILDING CONST - CONTRACTORS [1600]
		IRS NUMBER:				260758017
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		290 HEALTHWEST DR.
		STREET 2:		SUITE 2
		CITY:			DOTHAN
		STATE:			AL
		ZIP:			36303
		BUSINESS PHONE:		334.673.9763

	MAIL ADDRESS:	
		STREET 1:		290 HEALTHWEST DR.
		STREET 2:		SUITE 2
		CITY:			DOTHAN
		STATE:			AL
		ZIP:			36303
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<TYPE>CORRESP
<SEQUENCE>1
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<TITLE>CORRESPONDENCE</TITLE>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Construction Partners, Inc. </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">290 Healthwest Drive, Suite 2 </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Dothan, Alabama 36303 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">April&nbsp;27, 2018 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">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="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Attention: Jay Ingram, Legal Branch Chief </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Office
of Manufacturing and Construction </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">Re:</TD>
<TD ALIGN="left" VALIGN="top">Construction Partners, Inc. </TD></TR></TABLE>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Amendment No.&nbsp;1 to </TD></TR></TABLE>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Registration Statement on Form <FONT STYLE="white-space:nowrap">S-1</FONT> </TD></TR></TABLE>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">Filed April&nbsp;23, 2018 </TD></TR></TABLE>
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<TD WIDTH="4%" VALIGN="top" ALIGN="left">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD ALIGN="left" VALIGN="top">File <FONT STYLE="white-space:nowrap">No.&nbsp;333-224174</FONT> </TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear Mr.&nbsp;Ingram: </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">After discussions with the staff (the &#147;<B><I>Staff</I></B>&#148;) of the Securities and Exchange Commission regarding the responses of
Construction Partners, Inc., a Delaware corporation (the &#147;<B><I>Company</I></B>&#148;) in its letter dated April&nbsp;26, 2018, to comments received from the Staff in a letter dated April&nbsp;25, 2018, with respect to Amendment No.&nbsp;1 to
Registration Statement on Form <FONT STYLE="white-space:nowrap">S-1</FONT> filed on April&nbsp;23, 2018 (the &#147;<B><I>Amended</I></B> <B><I>Form <FONT STYLE="white-space:nowrap">S-1</FONT></I></B>&#148;), the Company will revise the presentation
of &#147;Adjusted EBITDA&#148; to remove income recognized in connection with entering into certain settlements agreements with a third party in an amendment to the Amended Form <FONT STYLE="white-space:nowrap">S-1.</FONT> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">* * * * * </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">If you have any
further comments or questions concerning this response, please contact me at (334) <FONT STYLE="white-space:nowrap">673-9763.</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/ R. Alan Palmer </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:54%; text-indent:-2%; font-size:10pt; font-family:Times New Roman">Executive Vice President and Chief Financial Officer </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">cc: &nbsp;&nbsp;&nbsp;&nbsp; </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Garrett DeVries,
Akin Gump Strauss Hauer&nbsp;&amp; Feld LLP </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Sean Gurgle, Akin Gump Strauss Hauer&nbsp;&amp; Feld LLP </P>
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