<SEC-DOCUMENT>0001104659-24-035023.txt : 20240416
<SEC-HEADER>0001104659-24-035023.hdr.sgml : 20240416
<ACCEPTANCE-DATETIME>20240315162247
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ACCESSION NUMBER:		0001104659-24-035023
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240315

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Willdan Group, Inc.
		CENTRAL INDEX KEY:			0001370450
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-ENGINEERING SERVICES [8711]
		ORGANIZATION NAME:           	07 Trade & Services
		IRS NUMBER:				141951112
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1229

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2401 EAST KATELLA AVENUE, SUITE 300
		CITY:			ANAHEIM
		STATE:			CA
		ZIP:			92806
		BUSINESS PHONE:		800-424-9144

	MAIL ADDRESS:	
		STREET 1:		2401 EAST KATELLA AVENUE, SUITE 300
		CITY:			ANAHEIM
		STATE:			CA
		ZIP:			92806
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>WILLDAN GROUP,&nbsp;INC.<BR>
2401 East Katella Avenue, Suite&nbsp;300<BR>
Anaheim, California 92806</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">March&nbsp;15, 2024</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Division of Corporation Finance<BR>
Office of Trade&nbsp;&amp; Services<BR>
United States Securities and Exchange Commission<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549</P>

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<TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">RE:</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Willdan Group,&nbsp;Inc.<BR>
Registration Statement on Form&nbsp;S-3<BR>
File No.&nbsp;333-</B></FONT><B>277798</B></TD></TR></TABLE>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Ladies and Gentlemen:</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Willdan Group,&nbsp;Inc. (the
&ldquo;<B>Registrant</B>&rdquo;) hereby requests that the U.S. Securities and Exchange Commission (the &ldquo;<B>Commission</B>&rdquo;)
take appropriate action to cause the above-referenced Registration Statement on Form&nbsp;S-3 (File No.&nbsp;333-277798) to become effective
on Tuesday, March&nbsp;19, 2024, at 4:30 p.m., Eastern Time, or as soon thereafter as is practicable or at such later time as the Registrant
may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes each of John-Paul Motley and Logan
Tiari of Cooley LLP, counsel to the Registrant, to make such request on its behalf.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Once the Registration Statement
has been declared effective, please orally confirm that event with John-Paul Motley of Cooley LLP, counsel to the Registrant, at (213)
561-3204, or in his absence, Logan Tiari, at (213) 561-3207.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><I>[</I></FONT><I>remainder
of page&nbsp;intentionally left blank]</I></P>

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    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Very truly yours,</FONT></TD></TR>
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    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
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    <TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">WILLDAN GROUP,&nbsp;INC.</FONT></TD></TR>
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    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
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    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 5%"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 45%"><FONT STYLE="font-size: 10pt">/s/ Creighton K. Early</FONT></TD></TR>
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    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Name:</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Creighton K. Early</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Title:</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Chief Financial Officer and Executive Vice President</FONT></TD></TR>
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<TD STYLE="width: 0.5in">cc:</TD><TD>John-Paul Motley, Cooley LLP<BR>
Logan Tiari, Cooley LLP</TD></TR></TABLE>

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