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                               May 23, 2024

       Jeffrey Thiede
       President and Chief Executive Officer
       Everus Construction Group, Inc.
       1730 Burnt Boat Drive
       Bismarck, ND 58503

                                                        Re: Everus Construction
Group, Inc.
                                                            Amendment No. 1 to
Draft Registration Statement on Form 10-12B
                                                            Submitted May 3,
2024
                                                            CIK No. 0002015845

       Dear Jeffrey Thiede:

            We have reviewed your amended 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. Unless we note otherwise, any references to prior comments are
to comments in our
       April 18, 2024 letter.

       Amendment No. 1 to Draft Registration Statement on Form 10-12B submitted
May 3, 2024

       Exhibit 99.1 Information Statement of Everus Construction Group, Inc.
       Industry Information, page i

   1.                                                   We note your statements
that the method by which the company obtained some of its data
                                                        may result in
inaccurate information. As it is not appropriate for the company to directly
                                                        or indirectly disclaim
liability for information in the registration statement, please remove
                                                        such disclosure and
include a sentence confirming that the company is responsible for all
                                                        of the disclosure in
the registration statement.
 Jeffrey Thiede
FirstName   LastNameJeffrey Thiede
Everus Construction Group, Inc.
Comapany
May         NameEverus Construction Group, Inc.
      23, 2024
May 23,
Page  2 2024 Page 2
FirstName LastName
Information Statement Summary
Business Segments, page 10

2.       We note your revised disclosure in response to prior comment 1,
however, the new
         graphic provided on page 10 does not reflect the company's work
authorizations. Please
         revise to include the map on page 70 or include narrative disclosure
regarding where you
         have obtained work authorizations, or advise.
The Separation and Distribution
Conditions to the Distribution, page 45

3.       We note that receipt of an IRS private letter ruling and one or more
tax opinions from the
         tax advisors of MDU Resources are conditions to the distribution and
that MDU
         Resources will have sole discretion to waive any condition and does
not intend to notify
         stockholders of anything other than a material modification. Please
revise to update the
         status of the IRS private letter ruling, and clarify whether a waiver
of either the condition
         to receive the IRS private letter ruling or the tax opinions would be
considered a material
         modification warranting stockholder notification.
Business
Our Company, page 59

4.       We note your revised disclosure in response to prior comment 3,
however, we also note
         that the MDU Construction Services Group website displays logos for 20
operating
         companies. Please reconcile your disclosure or advise.
Certain Relationships and Related Person Transactions, page 105

5.       We note references to an ongoing relationship between MDU Resources
and Centennial,
         including disclosure regarding Centennial's senior notes payable in
Note 16 to your
         financial statements. Please revise to disclose these notes and
provide any associated
         agreement as an exhibit or tell us why it is not material.
       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.