<SEC-DOCUMENT>0000077543-18-000082.txt : 20181109
<SEC-HEADER>0000077543-18-000082.hdr.sgml : 20181109
<ACCEPTANCE-DATETIME>20181009184439
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000077543-18-000082
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20181009

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
<FILENAME>filename1.htm
<TEXT>
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			Response to SEC Comment Letter - 2018-10-5
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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;">October </font><font style="display: inline;">9</font><font style="display: inline;">, 2018</font>
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			<font style="display: inline;text-decoration:underline;">VIA EDGAR</font>
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			<font style="display: inline;">Mr. 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 Corporation</font><font style="display: inline;"> Finance</font>
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			<font style="display: inline;">100 F Street, N.E.</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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					<p style="margin:0pt 0pt 0pt 5.4pt;font-family:Times New Roman;line-height:115%;font-size: 10pt">
						<font style="display: inline;">Form 10-K for the Fiscal Year Ended December 31, 2017</font></p>
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						<font style="display: inline;">Filed February 27, 2018</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. Cash:</font>
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			<font style="display: inline;">Set forth below is the response of Tutor Perini Corporation (the &#x201C;Company&#x201D;) to the letter dated October&nbsp;5, 2018 providing further comment of the staff (the &#x201C;Staff&#x201D;) of the Securities and Exchange Commission on the Company&#x2019;s Annual Report on Form 10-K for the year ended December 31, 2017.</font>
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			<font style="display: inline;">For ease of reference, the Staff&#x2019;s comment is 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;">Form 10-K for the Year Ended December 31, 2017</font>
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			<font style="display: inline;font-weight:bold;text-decoration:underline;">&#xFEFF;</font>
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			<font style="display: inline;font-weight:bold;text-decoration:underline;">Critical Accounting Policies &#x2013; Recoverability of Goodwill, page 28</font>
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				<font style="margin:0pt;border-bottom:1pt none #D9D9D9;line-height:100%;font-family:Times New Roman;font-size:10pt;;"> 1.</font>
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			<font style="display: inline;font-weight:bold;color:#000000;">We note your response to our prior comment two. Please expand your disclosure in future annual filings:</font></p></td></tr></table></div>
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			<font style="display: inline;font-weight:bold;color:#000000;">&#xFEFF;</font>
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			<font style="display: inline;font-weight:bold;color:#000000;">&#x2022; To address how you consider market capitalization as part of your annual goodwill impairment test, similar to the information you provided in your response letter; and</font>
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			<font style="display: inline;font-weight:bold;color:#000000;">&#x2022; To state, if true, that the fair values of your reporting units substantially exceed their respective carrying values.</font>
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			<font style="display: inline;font-weight:bold;color:#000000;">&#xFEFF;</font>
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			&nbsp;

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		<p style="margin:0pt;line-height:100%;font-family:Times New Roman;font-size: 10pt">

			<font style="display: inline;">Mr. John Cash</font>

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			<font style="display: inline;">United States Securities and Exchange Commission</font>

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			<font style="display: inline;">Page </font><font style="display: inline;"></font><font style="display: inline;">2</font><font style="display: inline;"></font><font style="display: inline;"> of </font><font style="display: inline;"></font><font style="display: inline;">2</font><font style="display: inline;"></font>

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			<font style="display: inline;font-style:italic;">Response:</font>
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			<font style="display: inline;">In future annual filings, the Company will address how it considers market capitalization as part of its annual goodwill impairment test</font><font style="display: inline;">, similar to the information provided in the Company&#x2019;s response letter dated September 28, 2018</font><font style="display: inline;">. In addition, the Company will state, if true, that the fair values of its reporting units substantially exceed their respective carrying values.</font>
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			<font style="display: inline;color:#000000;">Please feel free to contact me at 818/362-8391 if you have any questions.</font>
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			<font style="display: inline;color:#000000;">Sincerely,</font>
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		<p style="margin:0pt 238.5pt 0pt 0pt;border-bottom:1pt solid #000000 ;line-height:100%;font-family:Times New Roman;font-size: 10pt">
			<font style="display: inline;color:#000000;">/s/ Gary G. Smalley</font>
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			<font style="display: inline;color:#000000;">Gary G. 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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