[Greenberg Traurig P.A. Letterhead]
December 23, 2010
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E., Mail Stop 4631
Washington, D.C. 20549
Attention: Pamela A. Long
| Re: | MASTEC, INC. |
| Registration Statement on Form S-4 Filed November 24, 2010, |
| as amended (the “Registration Statement”) |
| File No. 333-170834 |
| Schedule TO-I Filed November 24, 2010 |
| File No. 005-17309 |
Ladies and Gentlemen:
On behalf of our client, MasTec, Inc., a Florida corporation, we hereby confirm, in response to our conversation with SEC Examiner Mr. King, that the prospectus that forms a part of Amendment No. 3 to the Registration Statement, as well as, all exhibits filed therewith were transmitted to the Depository Trust & Clearing Corporation (DTCC) for posting on December 22, 2010.
Please call the undersigned at 305-579-0722 with any questions or comments you may have regarding this letter.
| Very truly yours, |
| /s/ Barbara J. Oikle |
| cc: | MasTec, Inc., Alberto de Cardenas |