IES HOLDINGS, INC.
5433 Westheimer Road, Suite 500
Houston, Texas 77056
(713) 860-1500
February 15, 2017
VIA EDGAR
Pamela Long
Assistant Director
Office of Manufacturing and Construction
Division of Corporate Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Registration Statement on Form S-3 (File No. 333-215071) |
Dear Ms. Long:
Pursuant to Rules 460 and 461 promulgated under the Securities Act of 1933, as amended, IES Holdings, Inc. hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-215071) (the “Registration Statement”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Washington, D.C. time, on February 17, 2017, or as soon as practicable thereafter.
| Very truly yours, | ||
| IES HOLDINGS, INC. | ||
| By: | /s/ Gail Makode | |
| Gail Makode | ||
| Senior Vice President, General Counsel and Secretary | ||
cc: Courtney Cochran Butler, Andrews Kurth Kenyon LLP (via E-mail)