May 27, 2025 Nathan Ring Vice President and Chief Financial Officer Knife River Corporation 1150 West Century Avenue P.O. Box 5568 Bismarck, ND 58506-5568 Re: Knife River Corporation Form 10-K for the fiscal year ended December 31, 2024 Filed February 21, 2025 File No. 001-41642 Dear Nathan Ring: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Energy & Transportation