<SEC-DOCUMENT>0001562762-14-000258.txt : 20141029
<SEC-HEADER>0001562762-14-000258.hdr.sgml : 20141029
<ACCEPTANCE-DATETIME>20140919155407
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001562762-14-000258
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20140919

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TUTOR PERINI Corp
		CENTRAL INDEX KEY:			0000077543
		STANDARD INDUSTRIAL CLASSIFICATION:	GENERAL BUILDING CONTRACTORS - NONRESIDENTIAL BUILDINGS [1540]
		IRS NUMBER:				041717070
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		15901 OLDEN STREET
		CITY:			SYLMAR
		STATE:			CA
		ZIP:			91342
		BUSINESS PHONE:		818-362-8391

	MAIL ADDRESS:	
		STREET 1:		15901 OLDEN STREET
		CITY:			SYLMAR
		STATE:			CA
		ZIP:			91342

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PERINI CORP
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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			61b89b8410e2420
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			<a name="_GoBack"></a><font style="display: inline;font-family:Times New Roman;font-size:10pt;">[Letterhead of Tutor Perini Corporation]</font>
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			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">September </font><font style="display: inline;font-family:Times New Roman;font-size:10pt;">1</font><font style="display: inline;font-family:Times New Roman;font-size:10pt;">9</font><font style="display: inline;font-family:Times New Roman;font-size:10pt;">, 201</font><font style="display: inline;font-family:Times New Roman;font-size:10pt;">4</font>
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			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">Submitted by electronic transmission</font>
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			<font style="display: inline;font-family:Times New Roman;font-size:10pt;text-decoration:underline;">Via E-mail</font>
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			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">Mr. John Cash</font>
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		<p style="margin:0pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;line-height:100%;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">Accounting Branch Chief</font>
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			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">United States Securities and Exchange Commission</font>
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			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">100 F Street NE</font>
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			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">Washington, DC 20549</font>
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			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">&nbsp;</font>
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			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">Re:</font>
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		<p style="margin:0pt;text-indent:36pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;line-height:100%;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">Tutor Perini Corporation</font>
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		<p style="margin:0pt;text-indent:36pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;line-height:100%;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">Form 10-K for the Year Ended December 31, 2013 </font>
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		<p style="margin:0pt;text-indent:36pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;line-height:100%;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">Filed February 24, 2014 </font><font style="display: inline;font-family:Times New Roman;font-size:10pt;"></font>
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		<p style="margin:0pt;text-indent:36pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;line-height:100%;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">Definitive Proxy Statement on Schedule 14A </font>
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		<p style="margin:0pt;text-indent:36pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;line-height:100%;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">Filed April 17, 2014 </font>
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			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">File No. 1-6314</font>
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			<font style="display: inline;font-family:Times New Roman;">&nbsp;</font>
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			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">Dear Mr. Cash:</font>
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			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">&nbsp;</font>
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			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">This letter is in response to the letter </font><font style="display: inline;font-family:Times New Roman;font-size:10pt;">Tutor Perini Corporation (the &#x201C;Company&#x201D; or &#x201C;we&#x201D;)</font><font style="display: inline;font-family:Times New Roman;font-size:10pt;"> received from you, dated </font><font style="display: inline;font-family:Times New Roman;font-size:10pt;">September 17, </font><font style="display: inline;font-family:Times New Roman;font-size:10pt;">201</font><font style="display: inline;font-family:Times New Roman;font-size:10pt;">4</font><font style="display: inline;font-family:Times New Roman;font-size:10pt;">.&nbsp;&nbsp;For your convenience, we have included </font><font style="display: inline;font-family:Times New Roman;font-size:10pt;">your</font><font style="display: inline;font-family:Times New Roman;font-size:10pt;"> comment and then provided our response.</font>
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			<font style="display: inline;font-family:Times New Roman;">&nbsp;</font>
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			<font style="display: inline;font-family:Times New Roman;font-style:italic;font-size:10pt;">Comment:</font>
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			<font style="display: inline;font-family:Times New Roman;font-style:italic;font-size:10pt;">&nbsp;</font>
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			<font style="display: inline;font-family:Times New Roman;font-style:italic;font-size:10pt;text-decoration:underline;">Definitive Proxy Statement on Schedule 14A </font>
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			<font style="display: inline;font-family:Times New Roman;font-style:italic;font-size:10pt;">&nbsp;</font>
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			<font style="display: inline;font-family:Times New Roman;font-style:italic;font-size:10pt;text-decoration:underline;">Compensation Discussion and Analysis, page 16 </font>
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			<font style="display: inline;font-family:Times New Roman;font-style:italic;font-size:10pt;">&nbsp;</font>
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		<p style="margin:0pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;line-height:100%;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Times New Roman;font-style:italic;font-size:10pt;text-decoration:underline;">Peer Group, page 25 </font>
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			<font style="display: inline;font-family:Times New Roman;font-style:italic;font-size:11.5pt;">&nbsp;</font>
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		<p style="margin:0pt 0pt 0pt 36pt;text-indent: -36pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;line-height:100%;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Times New Roman;font-style:italic;font-size:10pt;">1. </font><font style="display: inline;font-family:Times New Roman;font-style:italic;font-size:10pt;;font-size: 10pt;font-family:Calibri;text-indent:0pt;margin-left:0pt;padding:0pt 27pt 0pt 0pt;"></font><font style="display: inline;font-family:Times New Roman;font-style:italic;font-size:10pt;">We note disclosure that you undertook a peer group review with the aim of optimizing your peer group for benchmarking and determining executive compensation in 2013. In future filings, please clarify whether and how you benchmark compensation against the compensation of other companies. Please identify which elements of compensation you benchmark, and disclose where actual compensation payments fall within targeted parameters for each of your named executive officers. Please see Item 402(b)(2)(xiv) of Regulation S-K. </font>
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			<font style="display: inline;font-family:Times New Roman;">&nbsp;</font>
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			<font style="display: inline;font-family:Times New Roman;font-style:italic;font-size:10pt;">Response:</font>
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			<font style="display: inline;font-family:Times New Roman;font-style:italic;font-size:10pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt 0pt 0pt 36pt;border-top:1pt none #D9D9D9 ;line-height:100%;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">Starting with its </font><font style="display: inline;font-family:Times New Roman;font-size:10pt;">Definitive Proxy Statement on Schedule 14A which is expected to be filed in April 2015 related to our regular Annual Shareholders Meeting, </font><font style="display: inline;font-family:Times New Roman;font-size:10pt;">when and to the extent the</font><font style="display: inline;font-family:Times New Roman;font-size:10pt;"> Compensation Committee utilizes</font><font style="display: inline;font-family:Times New Roman;font-size:10pt;"> benchmarking of the Company&#x2019;s compensation programs, the Company will identify the benchmark and, if applicable, its components and component companies, as well as where actual compensation payments fall within targeted parameters for each named executive officer, to the extent required by Item 402(b)(2)(xiv) of Regulation S-K.</font>
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		<p style="margin:0pt;line-height:normal;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">&nbsp;</font>
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		<p style="margin:0pt 0pt 10pt;font-family:Calibri;line-height:115%;font-size: 10pt">

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		<p><font size="1"> </font></p><hr size="3" style="color:#999999" width="100%" align="center"></hr><p style="page-break-after:always">&nbsp;</p>
		<p style="margin:0pt 0pt 10pt;font-family:Calibri;line-height:115%;;font-size: 10pt"><font style="display: inline;font-family:Times New Roman;font-size:10pt;"></font>
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			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">In connection with our responses to your letter, Tutor Perini Corporation acknowledges that:</font>
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			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">&nbsp;</font>
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		<div style="width:100%"><table style="width:100%;" cellpadding="0" cellspacing="0"><tr><td style="width:18pt;"><p style="width:18pt;font-size:0pt;"></p></td><td valign="top" align="left" style="width: 17.00pt; display: inline;">
			<p style="border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;line-height:100%;font-family:Calibri;font-size: 10pt;margin:0pt;">
				<font style="margin:0pt;font-family:Symbol;border-top:1pt none #D9D9D9;border-bottom:1pt none #D9D9D9;line-height:100%;font-size:10pt;;"> &#xB7;</font>
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			<p style="border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;line-height:100%;font-family:Calibri;font-size: 10pt;margin:0pt;">
			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">We are</font><font style="display: inline;font-family:Times New Roman;font-size:10pt;"> responsible for the adequacy and accuracy o</font><font style="display: inline;font-family:Times New Roman;font-size:10pt;">f the disclosure in </font><font style="display: inline;font-family:Times New Roman;font-size:10pt;">our </font><font style="display: inline;font-family:Times New Roman;font-size:10pt;">filings;</font></p></td></tr></table></div>
		<div style="width:100%"><table style="width:100%;" cellpadding="0" cellspacing="0"><tr><td style="width:18pt;"><p style="width:18pt;font-size:0pt;"></p></td><td valign="top" align="left" style="width: 17.00pt; display: inline;">
			<p style="border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;line-height:100%;font-family:Calibri;font-size: 10pt;margin:0pt;">
				<font style="margin:0pt;font-family:Symbol;border-top:1pt none #D9D9D9;border-bottom:1pt none #D9D9D9;line-height:100%;font-size:10pt;;"> &#xB7;</font>
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			<p style="border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;line-height:100%;font-family:Calibri;font-size: 10pt;margin:0pt;">
			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">S</font><font style="display: inline;font-family:Times New Roman;font-size:10pt;">taff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; and,</font></p></td></tr></table></div>
		<div style="width:100%"><table style="width:100%;" cellpadding="0" cellspacing="0"><tr><td style="width:18pt;"><p style="width:18pt;font-size:0pt;"></p></td><td valign="top" align="left" style="width: 17.00pt; display: inline;">
			<p style="border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;line-height:100%;font-family:Calibri;font-size: 10pt;margin:0pt;">
				<font style="margin:0pt;font-family:Symbol;border-top:1pt none #D9D9D9;border-bottom:1pt none #D9D9D9;line-height:100%;font-size:10pt;;"> &#xB7;</font>
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			<p style="border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;line-height:100%;font-family:Calibri;font-size: 10pt;margin:0pt;">
			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">We</font><font style="display: inline;font-family:Times New Roman;font-size:10pt;"> may not assert </font><font style="display: inline;font-family:Times New Roman;font-size:10pt;">S</font><font style="display: inline;font-family:Times New Roman;font-size:10pt;">taff comments as a defense in any proceeding initiated by the Commission or any person under federal securities laws of the United States.</font></p></td></tr></table></div>
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			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">&nbsp;</font>
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			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">&nbsp;</font>
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		<p style="margin:0pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;line-height:100%;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">Please feel free to contact me at 818</font><font style="display: inline;font-family:Times New Roman;font-size:10pt;">-362-8391 </font><font style="display: inline;font-family:Times New Roman;font-size:10pt;">if you have any questions.</font>
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			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">&nbsp;</font>
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		<p style="margin:0pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;line-height:100%;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">Sincerely,</font>
		</p>
		<p style="margin:0pt;border-top:1pt none #D9D9D9 ;line-height:100%;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;line-height:100%;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Times New Roman;font-size:10pt;text-decoration:underline;">/s/ Michael J. Kershaw</font>
		</p>
		<p style="margin:0pt;line-height:100%;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">Michael J. Kershaw</font>
		</p>
		<p style="margin:0pt;line-height:100%;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">Executive Vice President and Chief Financial Officer</font>
		</p>
		<p style="margin:0pt;line-height:100%;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;line-height:100%;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;line-height:100%;font-family:Calibri;font-size: 10pt">
			<font style="display: inline;font-family:Times New Roman;font-size:10pt;">&nbsp;</font>
		</p>
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