Re: | MasTec, Inc. Registration Statement on Form S-4 Registration Nos. 333-142085 |
| Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; | ||
| The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and | ||
| The Company may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Very truly yours, MASTEC, INC. |
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By: | /s/ Alberto de Cardenas, Esq. | |||
Alberto de Cardenas, Esq. | ||||
Executive Vice President & General Counsel | ||||