McGrath North Mullin & Kratz, PC LLO

Suite 3700 First National Tower

1601 Dodge Street, Omaha, Nebraska 68102

May 28, 2010

VIA EDGAR

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention:  Andy Schoeffler, Staff Attorney

Re: Valmont Industries, Inc.

Form 10-K for the fiscal year ended December 26, 2009

Filed February 23, 2010

File #1-31429

Dear Mr. Schoeffler:

We are counsel for Valmont Industries, Inc. (the “Company”), and on behalf of the Company we acknowledge receipt of the letter dated May 27, 2010 from the Division of Corporation Finance related to the above-referenced filing.  Due to the internal review process of the subject matter raised in the letter, the Company will require additional time to respond to the Division's comments.  As discussed, the Company expects to deliver its response to the letter on or before Friday, June 25, 2010.

Please call me at (402) 633-1402 if you have any questions.

Sincerely,

/s/  Guy Lawson

Guy Lawson

GL:mlc

cc: Terry McClain

Mark Jaksich

David L. Hefflinger