Limbach Holdings, Inc.
1251 Waterfront Place, Suite 201
Pittsburgh, Pennsylvania 15222
August 2, 2019
VIA EDGAR
Mr. Sergio Chinos, Staff Attorney
Mr. Jay Ingram, Legal Branch Chief
Office of Manufacturing and Construction
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Limbach Holdings, Inc. | |
| Registration Statement on Form S-3 | ||
| Filed June 27, 2019, as amended July 25, 2019 | ||
| File No. 333-232406 |
Dear Messrs. Chinos and Ingram:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Limbach Holdings, Inc. (the “Registrant”) hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. EDT on Tuesday, August 6, 2019, or as soon as thereafter practicable.
| Very truly yours, | |
| /s/ Charles A. Bacon, III | |
| Charles A. Bacon, III, Chief Executive Officer |
| cc: |
Cozen O’Connor Winston & Strawn LLP |