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                               December 11, 2020

       John E. Kunz
       Chief Financial Officer
       U.S. Concrete, Inc.
       331 N. Main Street
       Euless, Texas 76039

                                                        Re: U.S. Concrete, Inc.
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2019
                                                            Filed February 25,
2020
                                                            File No. 001-34530

       Dear Mr. Kunz:

              We have reviewed your December 4, 2020 response to our comment
letter and have the
       following comments. In some of our comments, we may ask you to provide
us with information
       so we may better understand your disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

            After reviewing your response to these comments, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       November 19, 2020 letter.

       Form 10-K for the Fiscal Year Ended December 31, 2019

       Item 2. Properties, page 21

   1.                                                   We note your response
to comment 2 indicates that you present aggregated proven and
                                                        probable reserves as
the degree of assurance between the two classes could not be
                                                        defined. However, we
note that the reserves in your technical report have been separated
                                                        into individual proven
and probable categories. Please advise.
   2.                                                   We note your response
to comment 3. Please provide an annualized tonnage depletion
                                                        schedule for your
British Columbia quarry that reconciles the quantity of reserves in your
                                                        filing to the quantity
of reserves in your technical report and tell us if you have an updated
                                                        cash flow analysis. In
the absence of an updated cash flow analysis, please tell us how
                                                        you evaluate the
economic feasibility of the materials designated as reserves.
 John E. Kunz
U.S. Concrete, Inc.
December 11, 2020
Page 2

        You may contact John Coleman at (202) 551-3610 or Craig Arakawa at
(202) 551-
3650 if you have questions regarding comments.



FirstName LastNameJohn E. Kunz                          Sincerely,
Comapany NameU.S. Concrete, Inc.
                                                        Division of Corporation
Finance
December 11, 2020 Page 2                                Office of Manufacturing
FirstName LastName