April 29, 2013

VIA EDGAR AND FEDERAL EXPRESS TRACKING # 7996 3391 2711

Mr. Jeffrey Gordon

Staff Accountant

Division of Corporation Finance

Securities and Exchange Commission

Washington, D.C. 20549

Re: Granite Construction Incorporated

Form 10-K for the Fiscal Year Ended December 31, 2012

Filed March 1, 2013

File No. 001-12911

Dear Mr. Gordon:

This letter will acknowledge Granite Construction Incorporated (the “Company”) received your April 25, 2013 letter requesting additional information for the Company’s referenced filing. As offered in your letter, we respectfully request an extension to respond to your letter. We will include the requested information, when appropriate, in our Form 10-Q for First Quarter 2013 planned to be filed on May 9, 2013 and in the Company’s responsive letter dated on or before May 9, 2013.

Please confirm this extension is acceptable to the Securities and Exchange Commission.

Should you have any questions or comments, please contact me at (831) 724-1011.

Very truly yours,

/s/ Laurel J. Krzeminski

Senior Vice President, Chief Financial Officer

and Chief Accounting Officer

cc: Terence O’Brien, Accounting Branch Chief, Securities and Exchange Commission

James H. Roberts, President and Chief Executive Officer, Granite Construction Incorporated

David H. Kelsey, Chair, Audit and Compliance Committee, Granite Construction Incorporated

John Eilers, PricewaterhouseCoopers LLP

Richard A. Watts, Sr.Vice President, General Counsel and Secretary, Granite Construction Incorporated

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