Letter to the SEC

0001193125-13-006682.txt : 20130411 0001193125-13-006682.hdr.sgml : 20130411 20130108144029 ACCESSION NUMBER: 0001193125-13-006682 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130108 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DYCOM INDUSTRIES INC CENTRAL INDEX KEY: 0000067215 STANDARD INDUSTRIAL CLASSIFICATION: WATER, SEWER, PIPELINE, COMM AND POWER LINE CONSTRUCTION [1623] IRS NUMBER: 591277135 STATE OF INCORPORATION: FL FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11770 U.S. HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 BUSINESS PHONE: 5616277171 MAIL ADDRESS: STREET 1: 11770 U.S. HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FORMER COMPANY: FORMER CONFORMED NAME: MOBILE HOME DYNAMICS INC DATE OF NAME CHANGE: 19820302 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Locating Inc CENTRAL INDEX KEY: 0001344034 IRS NUMBER: 911238745 STATE OF INCORPORATION: WA FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 165 NE JUNIPER STREET 2: SUITE 200 CITY: ISSAQUAH STATE: WA ZIP: 98027 BUSINESS PHONE: 561.627.7171 MAIL ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Lamberts Cable Splicing Co LLC CENTRAL INDEX KEY: 0001344035 IRS NUMBER: 050542669 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2521 SOUTH WESLEYAN BOULEVARD CITY: ROCKY MOUNT STATE: NC ZIP: 27803 BUSINESS PHONE: 561.627.7171 MAIL ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ivy H Smith Co LLC CENTRAL INDEX KEY: 0001344036 IRS NUMBER: 223882755 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 207 SOUTH WESTGATE DRIVE STREET 2: SUITE E CITY: GREENSBORO STATE: NC ZIP: 27407 BUSINESS PHONE: 561.627.7171 MAIL ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Installation Technicians LLC CENTRAL INDEX KEY: 0001344037 IRS NUMBER: 223882752 STATE OF INCORPORATION: FL FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 BUSINESS PHONE: 561.627.7171 MAIL ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Globe Communications LLC CENTRAL INDEX KEY: 0001344038 IRS NUMBER: 141859226 STATE OF INCORPORATION: NC FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 115 SURFRIDER BOULEVARD STREET 2: BLDG B SUITE 3 CITY: LONGS STATE: SC ZIP: 29568 BUSINESS PHONE: 561.627.7171 MAIL ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ervin Cable Construction LLC CENTRAL INDEX KEY: 0001344039 IRS NUMBER: 223882749 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 450 PRYOR BOULEVARD CITY: STURGIS STATE: KY ZIP: 42459 BUSINESS PHONE: 561.627.7171 MAIL ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Dycom Identity LLC CENTRAL INDEX KEY: 0001344041 IRS NUMBER: 010775293 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 BUSINESS PHONE: 561.627.7171 MAIL ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ansco & Associates LLC CENTRAL INDEX KEY: 0001344042 IRS NUMBER: 223882751 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 207 SOUTH WESTGATE DRIVE STREET 2: SUITE E CITY: GREENSBORO STATE: NC ZIP: 27407 BUSINESS PHONE: 561.627.7171 MAIL ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Apex Digital LLC CENTRAL INDEX KEY: 0001344043 IRS NUMBER: 223882756 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 450 PRYOR BOULEVARD CITY: STURGIS STATE: KY ZIP: 42459 BUSINESS PHONE: 561.627.7171 MAIL ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: C-2 Utility Contractors, LLC CENTRAL INDEX KEY: 0001344044 IRS NUMBER: 141859234 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 33005 ROBERTS COURT CITY: COBURG STATE: OR ZIP: 97408 BUSINESS PHONE: 561.627.7171 MAIL ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FORMER COMPANY: FORMER CONFORMED NAME: C2 Utility Contractors LLC DATE OF NAME CHANGE: 20051109 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CableCom LLC CENTRAL INDEX KEY: 0001344045 IRS NUMBER: 141859237 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8602 MALTBY ROAD CITY: WOODINVILLE STATE: WA ZIP: 98072 BUSINESS PHONE: 561.627.7171 MAIL ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Can-Am Communications Inc CENTRAL INDEX KEY: 0001344046 IRS NUMBER: 020413153 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 250 FISCHER AVENUE CITY: COSTA MESA STATE: CA ZIP: 92626 BUSINESS PHONE: 561.627.7171 MAIL ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Communications Construction Group LLC CENTRAL INDEX KEY: 0001344047 IRS NUMBER: 223882744 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 235 EAST GAY STREET CITY: WEST CHESTER STATE: PA ZIP: 19380 BUSINESS PHONE: 561.627.7171 MAIL ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Dycom Capital Management Inc CENTRAL INDEX KEY: 0001344048 IRS NUMBER: 611431611 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 BUSINESS PHONE: 561.627.7171 MAIL ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Utiliquest LLC CENTRAL INDEX KEY: 0001344049 IRS NUMBER: 582379970 STATE OF INCORPORATION: GA FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 500 NORTHRIDGE ROAD CITY: ATLANTA STATE: GA ZIP: 30350 BUSINESS PHONE: 561.627.7171 MAIL ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: White Mountain Cable Construction LLC CENTRAL INDEX KEY: 0001344050 IRS NUMBER: 141856798 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2113 DOVER ROAD CITY: EPSOM STATE: NH ZIP: 03234 BUSINESS PHONE: 561.627.7171 MAIL ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Underground Specialties LLC CENTRAL INDEX KEY: 0001344052 IRS NUMBER: 141856787 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 16000 MILL CREEK BOULEVARD STREET 2: SUITE 210 CITY: MILL CREEK STATE: WA ZIP: 98012 BUSINESS PHONE: 561.627.7171 MAIL ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Tesinc LLC CENTRAL INDEX KEY: 0001344053 IRS NUMBER: 141856791 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6401 HARNEY ROAD STREET 2: SUITE A CITY: TAMPA STATE: FL ZIP: 33610 BUSINESS PHONE: 561.627.7171 MAIL ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TCS Communications LLC CENTRAL INDEX KEY: 0001344054 IRS NUMBER: 141856793 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 7800 E ORCHARD ROAD STREET 2: SUITE 280 CITY: GREENWOOD VILLAGE STATE: CO ZIP: 80111 BUSINESS PHONE: 561.627.7171 MAIL ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Star Construction LLC CENTRAL INDEX KEY: 0001344055 IRS NUMBER: 141856794 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6621 ASHEVILLE HIGHWAY CITY: KNOXVILLE STATE: TN ZIP: 37924 BUSINESS PHONE: 561.627.7171 MAIL ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FORMER COMPANY: FORMER CONFORMED NAME: Star Sonstruction LLC DATE OF NAME CHANGE: 20051109 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RJE Telecom LLC CENTRAL INDEX KEY: 0001344057 IRS NUMBER: 571209651 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 7290 COLLEGE PARKWAY STREET 2: SUITE 200 CITY: FT MYERS STATE: FL ZIP: 33907 BUSINESS PHONE: 561.627.7171 MAIL ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Precision Valley Communications of Vermont LLC CENTRAL INDEX KEY: 0001344058 IRS NUMBER: 810581053 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 333 RIVER STREET CITY: SPRINGFIELD STATE: VT ZIP: 05156 BUSINESS PHONE: 561.627.7171 MAIL ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Point to Point Communications Inc CENTRAL INDEX KEY: 0001344059 IRS NUMBER: 720968130 STATE OF INCORPORATION: LA FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 107 NOLAN ROAD CITY: BROUSSARD STATE: LA ZIP: 70518 BUSINESS PHONE: 561.627.7171 MAIL ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Niels Fugal Sons CO LLC CENTRAL INDEX KEY: 0001344060 IRS NUMBER: 050542654 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1005 SOUTH MAIN CITY: PLEASANT GROVE STATE: UT ZIP: 84062 BUSINESS PHONE: 561.627.7171 MAIL ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Nichols Construction LLC CENTRAL INDEX KEY: 0001344062 IRS NUMBER: 050542659 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ROUTE 627 DRY FORK ROAD STREET 2: PO BOX 1179 CITY: VANSANT STATE: VA ZIP: 24656 BUSINESS PHONE: 561.627.7171 MAIL ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Stevens Communications LLC CENTRAL INDEX KEY: 0001344064 IRS NUMBER: 050542662 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 995 CRIPPLE CREEK DRIVE CITY: LAWRENCEVILLE STATE: GA ZIP: 30043 BUSINESS PHONE: 561.627.7171 MAIL ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: STS LLC CENTRAL INDEX KEY: 0001344065 IRS NUMBER: 481287356 STATE OF INCORPORATION: TN FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 500 NORTHRIDGE ROAD STREET 2: SUITE 300 CITY: ATLANTA STATE: GA ZIP: 30350 BUSINESS PHONE: 561.627.7171 MAIL ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Dycom Investments Inc CENTRAL INDEX KEY: 0001344628 STANDARD INDUSTRIAL CLASSIFICATION: WATER, SEWER, PIPELINE, COMM AND POWER LINE CONSTRUCTION [1623] IRS NUMBER: 300128712 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 BUSINESS PHONE: 561.627.7171 MAIL ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Broadband Express, LLC CENTRAL INDEX KEY: 0001516167 IRS NUMBER: 200254816 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 374 WESTDALE AVE. CITY: WESTERVILLE STATE: OH ZIP: 43082 BUSINESS PHONE: 561-627-7171 MAIL ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Broadband Installation Services, LLC CENTRAL INDEX KEY: 0001516168 IRS NUMBER: 200254554 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 374 WESTDALE AVE. CITY: WESTERVILLE STATE: OH ZIP: 43082 BUSINESS PHONE: 561-627-7171 MAIL ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Cable Connectors, LLC CENTRAL INDEX KEY: 0001516170 IRS NUMBER: 223882761 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 111 CONNECTOR WAY CITY: GREENWOOD STATE: SC ZIP: 29649 BUSINESS PHONE: 561-627-7171 MAIL ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CableCom of California, Inc. CENTRAL INDEX KEY: 0001516171 IRS NUMBER: 371448808 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8602 MALTBY ROAD CITY: WOODINVILLE STATE: WA ZIP: 98072 BUSINESS PHONE: 561-627-7171 MAIL ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Cavo Broadband Communications, LLC CENTRAL INDEX KEY: 0001516172 IRS NUMBER: 208766849 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 12191 S. RHEA DRIVE CITY: PLAINFIELD STATE: IL ZIP: 60585 BUSINESS PHONE: 561-627-7171 MAIL ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CertusView Leasing, LLC CENTRAL INDEX KEY: 0001516173 IRS NUMBER: 262670502 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3960 RCA BLVD. STREET 2: SUITE 6002 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33410 BUSINESS PHONE: 561-627-7171 MAIL ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Communication Services, LLC CENTRAL INDEX KEY: 0001516176 IRS NUMBER: 273857792 STATE OF INCORPORATION: NC FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6920 E. MARSHVILLE BLVD. CITY: MARSHVILLE STATE: NC ZIP: 28103 BUSINESS PHONE: 561-627-7171 MAIL ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Midtown Express, LLC CENTRAL INDEX KEY: 0001516178 IRS NUMBER: 611457300 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 55-60 58TH STREET CITY: MASPETH STATE: NY ZIP: 11378 BUSINESS PHONE: 561-627-7171 MAIL ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NeoCom Solutions Holdings, LLC CENTRAL INDEX KEY: 0001516180 IRS NUMBER: 274219714 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10064 MAIN STREET CITY: WOODSTOCK STATE: GA ZIP: 30188 BUSINESS PHONE: 561-627-7171 MAIL ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NeoCom Solutions, Inc. CENTRAL INDEX KEY: 0001516181 IRS NUMBER: 582593521 STATE OF INCORPORATION: GA FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10064 MAIN STREET CITY: WOODSTOCK STATE: GA ZIP: 30188 BUSINESS PHONE: 561-627-7171 MAIL ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Niels Fugal Sons Co of California, Inc. CENTRAL INDEX KEY: 0001516182 IRS NUMBER: 371448812 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1005 SOUTH MAIN CITY: PLEASANT GROVE STATE: UT ZIP: 84062 BUSINESS PHONE: 561-627-7171 MAIL ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: OSP Services, LLC CENTRAL INDEX KEY: 0001516183 IRS NUMBER: 571209653 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4315 METRO PARKWAY STREET 2: SUITE 410 CITY: FT. MYERS STATE: FL ZIP: 33916 BUSINESS PHONE: 561-627-7171 MAIL ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Prince Telecom of California, Inc. CENTRAL INDEX KEY: 0001516184 IRS NUMBER: 271121200 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 551A MEWS DRIVE CITY: NEW CASTLE STATE: DE ZIP: 19720 BUSINESS PHONE: 561-627-7171 MAIL ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Prince Telecom, LLC CENTRAL INDEX KEY: 0001516185 IRS NUMBER: 510381976 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 551A MEWS DRIVE CITY: NEW CASTLE STATE: DE ZIP: 19720 BUSINESS PHONE: 561-627-7171 MAIL ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Tesinc of California, Inc. CENTRAL INDEX KEY: 0001516188 IRS NUMBER: 611431612 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6401 HARNEY ROAD STREET 2: SUITE A CITY: TAMPA STATE: FL ZIP: 33610 BUSINESS PHONE: 561-627-7171 MAIL ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Triple-D Communications, LLC CENTRAL INDEX KEY: 0001516189 IRS NUMBER: 141856789 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3006 PARK CENTRAL AVENUE CITY: NICHOLASVILLE STATE: KY ZIP: 40356 BUSINESS PHONE: 561-627-7171 MAIL ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: U G T I CENTRAL INDEX KEY: 0001516190 IRS NUMBER: 770181451 STATE OF INCORPORATION: CA FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: FOUR CONCOURSE PARKWAY STREET 2: SUITE 250 CITY: ATLANTA STATE: 2Q ZIP: 30328 BUSINESS PHONE: 561-627-7171 MAIL ADDRESS: STREET 1: 11770 US HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Dycom Corporate Identity, Inc. CENTRAL INDEX KEY: 0001516303 IRS NUMBER: 300128727 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11770 U.S. HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 BUSINESS PHONE: 561-627-7171 MAIL ADDRESS: STREET 1: 11770 U.S. HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RJE Telecom of California, Inc. CENTRAL INDEX KEY: 0001516304 IRS NUMBER: 201787476 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4315 METRO PARKWAY STREET 2: SUITE 410 CITY: FT. MYERS STATE: FL ZIP: 33916 BUSINESS PHONE: 561-627-7171 MAIL ADDRESS: STREET 1: 11770 U.S. HIGHWAY 1 STREET 2: SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PBG Acquisition III, LLC CENTRAL INDEX KEY: 0001565244 IRS NUMBER: 452994368 STATE OF INCORPORATION: DE FISCAL YEAR END: 0727 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11770 U.S. HWY 1, SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 BUSINESS PHONE: 561-627-7171 MAIL ADDRESS: STREET 1: 11770 U.S. HWY 1, SUITE 101 CITY: PALM BEACH GARDENS STATE: FL ZIP: 33408 FILER: COMPANY DATA: COMPANY CONFORMED NAME: VCI Utility Services, Inc. CENTRAL INDEX KEY: 0001565251 IRS NUMBER: 461309281 STATE OF INCORPORATION: DE FISCAL YEAR END: 0727 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1921 WEST 11TH STREET CITY: UPLAND STATE: CA ZIP: 91786 BUSINESS PHONE: 909-946-0905 MAIL ADDRESS: STREET 1: 1921 WEST 11TH STREET CITY: UPLAND STATE: CA ZIP: 91786 FILER: COMPANY DATA: COMPANY CONFORMED NAME: VCI Construction, Inc. CENTRAL INDEX KEY: 0001565252 IRS NUMBER: 760589274 STATE OF INCORPORATION: DE FISCAL YEAR END: 0727 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1921 WEST 11TH STREET CITY: UPLAND STATE: CA ZIP: 91786 BUSINESS PHONE: 909-946-0905 MAIL ADDRESS: STREET 1: 1921 WEST 11TH STREET CITY: UPLAND STATE: CA ZIP: 91786 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Trawick Construction Company, Inc. CENTRAL INDEX KEY: 0001565253 IRS NUMBER: 590907078 STATE OF INCORPORATION: FL FISCAL YEAR END: 0727 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1555 SOUTH BOULEVARD CITY: CHIPLEY STATE: FL ZIP: 32428 BUSINESS PHONE: 850-638-0429 MAIL ADDRESS: STREET 1: 1555 SOUTH BOULEVARD CITY: CHIPLEY STATE: FL ZIP: 32428 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Tjader, L.L.C. CENTRAL INDEX KEY: 0001565254 IRS NUMBER: 760654709 STATE OF INCORPORATION: DE FISCAL YEAR END: 0727 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 22360 COUNTY ROAD 12 CITY: DEERWOOD STATE: MN ZIP: 56444 BUSINESS PHONE: 218-546-6022 MAIL ADDRESS: STREET 1: 22360 COUNTY ROAD 12 CITY: DEERWOOD STATE: MN ZIP: 56444 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Spalj Construction Co CENTRAL INDEX KEY: 0001565255 IRS NUMBER: 760567489 STATE OF INCORPORATION: DE FISCAL YEAR END: 0727 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 22360 COUNTY ROAD 12 CITY: DEERWOOD STATE: MN ZIP: 56444 BUSINESS PHONE: 218-546-6022 MAIL ADDRESS: STREET 1: 22360 COUNTY ROAD 12 CITY: DEERWOOD STATE: MN ZIP: 56444 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Quanta Wireless Solutions, Inc. CENTRAL INDEX KEY: 0001565256 IRS NUMBER: 760605511 STATE OF INCORPORATION: DE FISCAL YEAR END: 0727 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5132 STATE HWY 12 SOUTH CITY: NORWICH STATE: NY ZIP: 13815 BUSINESS PHONE: 800-443-6277 MAIL ADDRESS: STREET 1: 5132 STATE HWY 12 SOUTH CITY: NORWICH STATE: NY ZIP: 13815 FORMER COMPANY: FORMER CONFORMED NAME: Quanta Wireless Solutions, Inc. DATE OF NAME CHANGE: 20121221 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Professional Teleconcepts, Inc. CENTRAL INDEX KEY: 0001565258 IRS NUMBER: 161246233 STATE OF INCORPORATION: NY FISCAL YEAR END: 0727 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5132 STATE HWY 12 SOUTH CITY: NORWICH STATE: NY ZIP: 13815 BUSINESS PHONE: 800-443-6277 MAIL ADDRESS: STREET 1: 5132 STATE HWY 12 SOUTH CITY: NORWICH STATE: NY ZIP: 13815 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Pauley Construction Inc. CENTRAL INDEX KEY: 0001565260 IRS NUMBER: 830678047 STATE OF INCORPORATION: AZ FISCAL YEAR END: 0727 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2021 WEST MELINDA LANE CITY: PHOENIX STATE: AZ ZIP: 85027 BUSINESS PHONE: 800-645-6047 MAIL ADDRESS: STREET 1: 2021 WEST MELINDA LANE CITY: PHOENIX STATE: AZ ZIP: 85027 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Parkside Utility Construction Corp. CENTRAL INDEX KEY: 0001565261 IRS NUMBER: 760612160 STATE OF INCORPORATION: DE FISCAL YEAR END: 0727 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2229 PLAINFIELD PIKE CITY: JOHNSTOWN STATE: RI ZIP: 02919 BUSINESS PHONE: 401-944-1919 MAIL ADDRESS: STREET 1: 2229 PLAINFIELD PIKE CITY: JOHNSTOWN STATE: RI ZIP: 02919 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Parkside Site & Utility Co Corp CENTRAL INDEX KEY: 0001565263 IRS NUMBER: 760612181 STATE OF INCORPORATION: DE FISCAL YEAR END: 0727 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2229 PLAINFIELD PIKE CITY: JOHNSTOWN STATE: RI ZIP: 02919 BUSINESS PHONE: 401-944-1919 MAIL ADDRESS: STREET 1: 2229 PLAINFIELD PIKE CITY: JOHNSTOWN STATE: RI ZIP: 02919 FILER: COMPANY DATA: COMPANY CONFORMED NAME: North Sky Communications, Inc. CENTRAL INDEX KEY: 0001565266 IRS NUMBER: 760605490 STATE OF INCORPORATION: DE FISCAL YEAR END: 0727 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11818 SE MILL PLAIN BLVD SUITE 140 CITY: VANCOUVER STATE: WA ZIP: 43082 BUSINESS PHONE: 734-309-2128 MAIL ADDRESS: STREET 1: 11818 SE MILL PLAIN BLVD SUITE 140 CITY: VANCOUVER STATE: WA ZIP: 43082 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Kanaan Communications, LLC CENTRAL INDEX KEY: 0001565267 IRS NUMBER: 453783162 STATE OF INCORPORATION: DE FISCAL YEAR END: 0727 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 374 WESTDALE AVENUE CITY: WESTERVILLE STATE: OH ZIP: 43082 BUSINESS PHONE: 734-309-2128 MAIL ADDRESS: STREET 1: 374 WESTDALE AVENUE CITY: WESTERVILLE STATE: OH ZIP: 43082 FILER: COMPANY DATA: COMPANY CONFORMED NAME: InfraSource Telecommunication Services, LLC CENTRAL INDEX KEY: 0001565271 IRS NUMBER: 261581998 STATE OF INCORPORATION: DE FISCAL YEAR END: 0727 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 219 RUTH ROAD CITY: HARLEYSVILLE STATE: PA ZIP: 19438 BUSINESS PHONE: 215-513-9500 MAIL ADDRESS: STREET 1: 219 RUTH ROAD CITY: HARLEYSVILLE STATE: PA ZIP: 19438 FORMER COMPANY: FORMER CONFORMED NAME: InfraSource Telecommunication Services, LLC DATE OF NAME CHANGE: 20121221 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Golden State Utility Co. CENTRAL INDEX KEY: 0001565273 IRS NUMBER: 760598339 STATE OF INCORPORATION: DE FISCAL YEAR END: 0727 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4425 FARM SUPPLY DRIVE CITY: CERES STATE: CA ZIP: 95307 BUSINESS PHONE: 209-579-3400 MAIL ADDRESS: STREET 1: 4425 FARM SUPPLY DRIVE CITY: CERES STATE: CA ZIP: 95307 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Global Enercom Management, Inc. CENTRAL INDEX KEY: 0001565275 IRS NUMBER: 760598339 STATE OF INCORPORATION: DE FISCAL YEAR END: 0727 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1220 OLD ALPHARETTA ROAD, SUITE 390 CITY: ALPHARETTA STATE: GA ZIP: 30005 BUSINESS PHONE: 678-455-7266 MAIL ADDRESS: STREET 1: 1220 OLD ALPHARETTA ROAD, SUITE 390 CITY: ALPHARETTA STATE: GA ZIP: 30005 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Engineering Associates, Inc. CENTRAL INDEX KEY: 0001565276 IRS NUMBER: 580634542 STATE OF INCORPORATION: GA FISCAL YEAR END: 0727 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1220 OLD ALPHARETTA ROAD, SUITE 390 CITY: ALPHARETTA STATE: GA ZIP: 30005 BUSINESS PHONE: 678-455-7266 MAIL ADDRESS: STREET 1: 1220 OLD ALPHARETTA ROAD, SUITE 390 CITY: ALPHARETTA STATE: GA ZIP: 30005 FILER: COMPANY DATA: COMPANY CONFORMED NAME: E A Technical Services, Inc. CENTRAL INDEX KEY: 0001565279 IRS NUMBER: 581968340 STATE OF INCORPORATION: GA FISCAL YEAR END: 0727 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1220 OLD ALPHARETTA ROAD, SUITE 390 CITY: ALPHARETTA STATE: GA ZIP: 30005 BUSINESS PHONE: 678-455-7266 MAIL ADDRESS: STREET 1: 1220 OLD ALPHARETTA ROAD, SUITE 390 CITY: ALPHARETTA STATE: GA ZIP: 30005 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Blair Park Services, LLC CENTRAL INDEX KEY: 0001565386 IRS NUMBER: 205566110 STATE OF INCORPORATION: DE FISCAL YEAR END: 0727 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 185 TITUS AVENUE CITY: WARRINGTON STATE: PA ZIP: 18976 BUSINESS PHONE: 866-993-1707 MAIL ADDRESS: STREET 1: 185 TITUS AVENUE CITY: WARRINGTON STATE: PA ZIP: 18976 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CCLC, Inc. CENTRAL INDEX KEY: 0001565387 IRS NUMBER: 742947665 STATE OF INCORPORATION: DE FISCAL YEAR END: 0727 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5132 STATE HWY 12 SOUTH CITY: NORWICH STATE: NY ZIP: 13815 BUSINESS PHONE: 800-443-6277 MAIL ADDRESS: STREET 1: 5132 STATE HWY 12 SOUTH CITY: NORWICH STATE: NY ZIP: 13815 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CMI Services, Inc. CENTRAL INDEX KEY: 0001565389 IRS NUMBER: 593371172 STATE OF INCORPORATION: FL FISCAL YEAR END: 0727 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1555 SOUTH BOULEVARD CITY: CHIPLEY STATE: FL ZIP: 32428 BUSINESS PHONE: 850-638-0429 MAIL ADDRESS: STREET 1: 1555 SOUTH BOULEVARD CITY: CHIPLEY STATE: FL ZIP: 32428 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Professional Teleconcepts, Inc. CENTRAL INDEX KEY: 0001565391 IRS NUMBER: 363785874 STATE OF INCORPORATION: IL FISCAL YEAR END: 0727 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5132 STATE HWY 12 SOUTH CITY: NORWICH STATE: NY ZIP: 13815 BUSINESS PHONE: 800-443-6277 MAIL ADDRESS: STREET 1: 5132 STATE HWY 12 SOUTH CITY: NORWICH STATE: NY ZIP: 13815 CORRESP 1 filename1.htm Letter to the SEC

Dycom Investments, Inc.

11770 U.S. Highway 1, Suite 101

Palm Beach Gardens, FL 33408

January 8, 2013

VIA EDGAR TRANSMISSION

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Dycom Investments, Inc.

Registration Statement on Form S-4

Ladies and Gentlemen:

Dycom Investments, Inc. (the “Company”), a Delaware corporation, and Dycom Industries, Inc., a Florida corporation and the Company’s parent (“Dycom Industries”), and the undersigned subsidiaries of Dycom Industries (Dycom Industries and such subsidiaries, the “Guarantors”) filed a registration statement on Form S-4 on December 28, 2012, file number 333-185746 (the “Registration Statement”), with respect to the registration under the Securities Act of 1933, as amended (the “Securities Act”), of $90,000,000 aggregate principal amount of 7.125% Senior Subordinated Notes due 2021 (the “Exchange Notes”), in connection with the offer by the Company to exchange its Exchange Notes for all outstanding unregistered 7.125% Senior Subordinated Notes due 2021, issued on December 12, 2012 (the “Unregistered Notes,” and such exchange offer being the “Exchange Offer”). The Unregistered Notes are, and the Exchange Notes will be, fully and unconditionally guaranteed as to payment of principal and interest by the Guarantors. The associated filing fee for the Registration Statement in the amount of $13,074 is on deposit with the Securities and Exchange Commission.

The Company and the Guarantors make the following representations in connection with the Registration Statement:

1. The Company and the Guarantors are registering the Exchange Offer in accordance with interpretations by the staff of the Securities and Exchange Commission enunciated in interpretive letters such as those addressed to Exxon Capital Holdings Corporation (available May 13, 1988) (the “Exxon Capital Letter”), Morgan Stanley & Co. Incorporated (available June 5, 1991), Shearman & Sterling (July 2, 1993) and Brown & Wood LLP (February 7, 1997).

2. The Company and its affiliates have not entered into any arrangement or understanding with any person to distribute the Exchange Notes to be received in the Exchange Offer and to the best of the Company’s and the Guarantors’ information and belief, each person participating in the Exchange Offer is acquiring the Exchange Notes in its ordinary course of business, and is not engaged in, does not intend to engage in, and has no arrangement or understanding with any person to participate in, the distribution of the Exchange Notes to be received in the Exchange Offer. Each tendering holder will be required to represent the foregoing in the letter of transmittal constituting part of the Exchange Offer (the “Letter of Transmittal”) (see paragraph 5 below).

3. The Company and the Guarantors will make each person participating in the Exchange Offer aware, through the prospectus included in the Registration Statement (the “Prospectus”), that any person who uses the Exchange Offer to participate in a distribution of the Exchange Notes (1) cannot rely on the position of the Commission Staff enunciated in the Exxon Capital Letter or similar letters and (2) must comply with the registration and prospectus delivery requirements of the Securities Act in connection with any resale of the Exchange Notes. See “The Exchange Offer—Resale of the Exchange Notes” in the Prospectus. The Company and the Guarantors acknowledge that such a secondary resale transaction should be covered by an effective registration statement containing the selling security holder information required by Item 507 of Regulation S-K under the Securities Act.

4. The Company and the Guarantors will make each person participating in the Exchange Offer aware, through the Prospectus, that any broker-dealer who acquired Unregistered Notes for its own account and as a result of market-making activities or other trading activities, and who receives Exchange Notes in exchange for the Unregistered Notes pursuant to the Exchange Offer, may be an “underwriter” within the meaning of the Securities Act and must deliver a prospectus meeting the requirements of the Securities Act, which may be the Prospectus, as supplemented and amended from time to time, in connection with any resale of the Exchange Notes. See “Plan of Distribution” in the Prospectus.

5. The Company and the Guarantors will include in the Letter of Transmittal the following provisions (see pages 5 and 6 of Exhibit 99.1 to the Registration Statement):

“The undersigned Holder represents and warrants that

(a)

the exchange notes acquired pursuant to the exchange offer are being acquired in the ordinary course of business of the person receiving the exchange notes, whether or not the person is the Holder;

(b)

neither the undersigned Holder nor any other recipient of the exchange notes (if different than the Holder) is engaged in, intends to engage in, or has any arrangement or understanding with any person to participate in, the distribution of the unregistered notes or exchange notes;

(c)

neither the undersigned Holder nor any other recipient is an “affiliate” of Dycom Investments, Inc. as defined in Rule 405 promulgated under the Securities Act or, if the Holder or such recipient is an affiliate, that the Holder or such recipient will comply with the registration and prospectus delivery requirements of the Securities Act to the extent applicable;

(d)

if the undersigned is a broker-dealer, it has not entered into any arrangement or understanding with Dycom Investments, Inc. or any “affiliate” of Dycom Investments, Inc. as defined in Rule 405 promulgated under the Securities Act to distribute the exchange notes;

(e)

if the undersigned is a broker-dealer, the undersigned further represents and warrants that, if it will receive exchange notes for its own account in exchange for unregistered notes that were acquired as a result of market-making activities or other trading activities, the undersigned will deliver a prospectus meeting the requirements of the Securities Act (for which purposes, the delivery of the prospectus, as the same may be hereafter supplemented or amended, shall be sufficient) in connection with any resale of exchange notes received in the Exchange Offer (such a broker-dealer will not be deemed, solely by reason of such acknowledgment and prospectus delivery, to admit that it is an “underwriter” within the meaning of the Securities Act); and

(f)

the undersigned Holder is not acting on behalf of any person or entity that could not truthfully make these representations.


Very truly yours,

DYCOM INVESTMENTS, INC.

By:	/s/ H. Andrew DeFerrari
	Name:	H. Andrew DeFerrari
	Title:	Treasurer

DYCOM INDUSTRIES, INC.

By:	/s/ H. Andrew DeFerrari
	Name:	H. Andrew DeFerrari
	Title:	Senior Vice President and Chief Financial Officer

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