<SEC-DOCUMENT>0000077543-17-000063.txt : 20170920
<SEC-HEADER>0000077543-17-000063.hdr.sgml : 20170920
<ACCEPTANCE-DATETIME>20170804210017
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000077543-17-000063
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20170804

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:	TUTOR PERINI Corp
		DATE OF NAME CHANGE:	20090529

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PERINI CORP
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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			CORRESP - Response Letter 2
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			<font style="display: inline;font-weight:bold;">Tutor Perini Corporation</font>

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			<font style="display: inline;">15901 Olden Street</font>

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			<font style="display: inline;">Sylmar, CA 91342</font>

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			<font style="display: inline;">Tel: 818/362-8391 Fax: 818/367-5379</font>

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			<a name="_GoBack"></a><font style="display: inline;">August</font><font style="display: inline;"> 4,</font><font style="display: inline;"> 201</font><font style="display: inline;">7</font>
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			<font style="display: inline;">Mr. </font><font style="display: inline;">John Cash</font>
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			<font style="display: inline;">Accounting Branch Chief</font>
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			<font style="display: inline;">United States Securities and Exchange Commission</font>
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			<font style="display: inline;">Division of Corporate Finance</font>
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			<font style="display: inline;">100 F Street</font><font style="display: inline;">,</font><font style="display: inline;"> &nbsp;N</font><font style="display: inline;">.</font><font style="display: inline;">E</font><font style="display: inline;">.</font>
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			<font style="display: inline;">Washington, DC 20549</font>
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						&nbsp;</p>
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						<font style="display: inline;">Tutor Perini Corporation</font></p>
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						<font style="display: inline;">Form 10-K for the Year Ended December 31, 2016</font></p>
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						<font style="display: inline;">Filed February 23, 2017</font></p>
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						<font style="display: inline;">Definitive Proxy Statement Filed April 13, 2017</font></p>
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						<font style="display: inline;">File No. 001-06314</font></p>
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			<font style="display: inline;">Dear Mr. </font><font style="display: inline;">Cash</font><font style="display: inline;">:</font>
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			<font style="display: inline;">S</font><font style="display: inline;">et forth below </font><font style="display: inline;">is </font><font style="display: inline;">the response of </font><font style="display: inline;">Tutor Perini Corporation (the &#x201C;Company&#x201D;) </font><font style="display: inline;">to </font><font style="display: inline;">the </font><font style="display: inline;">letter dated </font><font style="display: inline;">August 4</font><font style="display: inline;">, 201</font><font style="display: inline;">7</font><font style="display: inline;">&nbsp;</font><font style="display: inline;">providing further comment </font><font style="display: inline;">of the staff (the &#x201C;Staff&#x201D;) of the Securities and Exchange Commission on the Company&#x2019;s Definitive Proxy Statement filed on April 13, 2017.</font><font style="display: inline;">&nbsp;</font>
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			<font style="display: inline;">For ease of reference, the Staff&#x2019;s comment</font><font style="display: inline;"> is </font><font style="display: inline;">reproduced below in bold font and followed by the Company&#x2019;s response thereto.</font>
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			<font style="display: inline;font-weight:bold;text-decoration:underline;">Definitive Proxy Statement filed April 13, 2017 </font>
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		<p style="margin:0pt;font-family:Times New Roman;line-height:115%;font-size: 10pt">
			<font style="display: inline;font-weight:bold;text-decoration:underline;">Compensation Discussion and Analysis, page 26 </font>
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			<font style="display: inline;font-weight:bold;text-decoration:underline;">General</font>
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			<font style="display: inline;font-weight:bold;">1</font><font style="display: inline;font-weight:bold;">. &nbsp;</font><font style="display: inline;font-weight:bold;">Your response to comment 3 of our letter dated July 6, 2017 appears to be inconsistent with your disclosure on page 31</font><font style="display: inline;font-weight:bold;">&nbsp;</font><font style="display: inline;font-weight:bold;">of your proxy statement. In future filings, please clarify that you intend to pay the remaining $1.25 million of $5 million succession planning bonus.</font>
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			<font style="display: inline;font-style:italic;">Response:</font>
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			<font style="display: inline;">In future filings, the Company will clarify that it intends to pay the remaining $1.25 million of </font><font style="display: inline;">Mr. Tutor&#x2019;s </font><font style="display: inline;">$5</font><font style="display: inline;">&nbsp;</font><font style="display: inline;">million succession planning bonus </font><font style="display: inline;">when earned, </font><font style="display: inline;">unless the remaining payment has already been made prior to such filing, in which case the Company will disclose the payment and the basis for the payment.</font>
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			<font style="display: inline;color:#000000;">Please feel free to contact me </font><font style="display: inline;color:#000000;">at 818</font><font style="display: inline;color:#000000;">/</font><font style="display: inline;color:#000000;">362-8391 </font><font style="display: inline;color:#000000;">if you have any questions.</font>
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			<font style="display: inline;color:#000000;">Sincerely,</font>
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			<font style="display: inline;color:#000000;">/s/ Gary G. Smalley</font>
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			<font style="display: inline;color:#000000;">Gary G</font><font style="display: inline;color:#000000;">. &nbsp;</font><font style="display: inline;color:#000000;">Smalley</font>
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		<p style="margin:0pt;line-height:100%;font-family:Times New Roman;font-size: 10pt">
			<font style="display: inline;color:#000000;">Executive Vice President and Chief Financial Officer</font>
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			<font style="display: inline;">&#xFEFF;</font>
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			&nbsp;

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