<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0704</schemaVersion>

    <submissionType>D/A</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001505201</cik>
        <entityName>Koga Engineering &amp; Construction, Inc.</entityName>
        <issuerAddress>
            <street1>1162 Mikole Street</street1>
            <city>HONOLULU</city>
            <stateOrCountry>HI</stateOrCountry>
            <stateOrCountryDescription>HAWAII</stateOrCountryDescription>
            <zipCode>96819</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>808-845-7829</issuerPhoneNumber>
        <jurisdictionOfInc>HAWAII</jurisdictionOfInc>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <value>None</value>
        </edgarPreviousNameList>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Glenn</firstName>
                <middleName>M.</middleName>
                <lastName>Nohara</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1162 Mikole Street</street1>
                <city>Honolulu</city>
                <stateOrCountry>HI</stateOrCountry>
                <stateOrCountryDescription>HAWAII</stateOrCountryDescription>
                <zipCode>96819</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Dennis</firstName>
                <middleName>Y.</middleName>
                <lastName>Okazaki</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1162 Mikole Street</street1>
                <city>Honolulu</city>
                <stateOrCountry>HI</stateOrCountry>
                <stateOrCountryDescription>HAWAII</stateOrCountryDescription>
                <zipCode>96819</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Clay</firstName>
                <middleName>Y.</middleName>
                <lastName>Asato</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1162 Mikole Street</street1>
                <city>Honolulu</city>
                <stateOrCountry>HI</stateOrCountry>
                <stateOrCountryDescription>HAWAII</stateOrCountryDescription>
                <zipCode>96819</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Carol</firstName>
                <middleName>S.</middleName>
                <lastName>Koga</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1162 Mikole Street</street1>
                <city>Honolulu</city>
                <stateOrCountry>HI</stateOrCountry>
                <stateOrCountryDescription>HAWAII</stateOrCountryDescription>
                <zipCode>96819</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Malcolm</firstName>
                <middleName>T.</middleName>
                <lastName>Koga</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1162 Mikole Street</street1>
                <city>Honolulu</city>
                <stateOrCountry>HI</stateOrCountry>
                <stateOrCountryDescription>HAWAII</stateOrCountryDescription>
                <zipCode>96819</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Cleigh</firstName>
                <lastName>Pang</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1162 Mikole Street</street1>
                <city>Honolulu</city>
                <stateOrCountry>HI</stateOrCountry>
                <stateOrCountryDescription>HAWAII</stateOrCountryDescription>
                <zipCode>96819</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Brian</firstName>
                <lastName>Taniguchi</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1162 Mikole Street</street1>
                <city>Honolulu</city>
                <stateOrCountry>HI</stateOrCountry>
                <stateOrCountryDescription>HAWAII</stateOrCountryDescription>
                <zipCode>96819</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Randolph</firstName>
                <middleName>G.</middleName>
                <lastName>Moore</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1162 Mikole Street</street1>
                <city>Honolulu</city>
                <stateOrCountry>HI</stateOrCountry>
                <stateOrCountryDescription>HAWAII</stateOrCountryDescription>
                <zipCode>96819</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Construction</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>$5,000,001 - $25,000,000</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>05</item>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>true</isAmendment>
                <previousAccessionNumber>0001505201-10-000001</previousAccessionNumber>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2010-11-01</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>0</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>109920</totalOfferingAmount>
            <totalAmountSold>100760</totalAmountSold>
            <totalRemaining>9160</totalRemaining>
            <clarificationOfResponse>The amount of the offering is based on the net worth of the Company on November 1, 2010 and is subject to adjustment based on an audit anticipated to be completed in February or March 2011.</clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>11</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>Koga Engineering &amp; Construction, Inc.</issuerName>
                <signatureName>Glenn M. Nohara</signatureName>
                <nameOfSigner>Glenn M. Nohara</nameOfSigner>
                <signatureTitle>President</signatureTitle>
                <signatureDate>2010-11-23</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
