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                            April 18, 2024

       Jeffrey Thiede
       President and Chief Executive Officer
       Everus Construction Group, Inc.
       1250 West Century Avenue
       Bismarck, ND 58503

                                                        Re: Everus Construction
Group, Inc.
                                                            Draft Registration
Statement on Form 10-12B
                                                            Submitted March 22,
2024
                                                            CIK No. 0002015845

       Dear Jeffrey Thiede:

                                                        We have reviewed your
draft registration statement and have the following comments.

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe a comment applies to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

               After reviewing the information you provide in response to this
letter and your amended
       draft registration statement or filed registration statement, we may
have additional comments.

       Exhibit 99.1 to Draft Registration Statement on Form 10-12B submitted
March 22, 2024

       Our Competitive Strengths
       Broad geographic reach with local service delivery throughout the United
States, page 10

   1.                                                   We note your disclosure
that you are authorized to work in nearly every state and the
                                                        District of Columbia
and your map on page 69 indicating the locations where you have
                                                        work authorizations.
Please consider including this map in the summary or revising to
                                                        disclose the specific
number of authorizations you currently hold.
       Diverse and attractive revenue base, page 11

   2.                                                   We note the statement
that your projects are supported by your "best-in-class" risk
                                                        management and project
oversight framework. Please revise to provide the support for this
                                                        claim.
 Jeffrey Thiede
FirstName   LastNameJeffrey Thiede
Everus Construction  Group, Inc.
Comapany
April       NameEverus Construction Group, Inc.
       18, 2024
April 218, 2024 Page 2
Page
FirstName LastName
Business
Our Company, page 58

3.       We note that you currently deliver services through 15 Operating
Companies. Please
         identify any material Operating Companies and describe the nature of
their services. For
         each material Operating Company, please disclose the proportion of
your ownership
         interest.
       Please contact Peter McPhun at 202-551-3581 or Isaac Esquivel at
202-551-3395 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Kibum Park at 202-551-6836 or Isabel Rivera at 202-551-3518 with any
other questions.



                                                              Sincerely,

                                                              Division of
Corporation Finance
                                                              Office of Real
Estate & Construction
cc:      John L. Robinson, Esq.