United States securities and exchange commission logo September 2, 2022 George L. Pita Executive Vice President and Chief Financial Officer MASTEC, INC. 800 S. Douglas Road, 12th Floor Coral Gables, Florida 33134 Re: MASTEC, INC. Registration Statement on Form S-4 Filed August 29, 2022 File No. 333-267128 Dear Mr. Pita: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Melanie Singh at 202-551-4074 or Ruairi Regan at 202-551-3269 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Philip Richter, Esq.