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Published on May 11, 2010

May 11, 2010
John Hartz
Senior Assistant Chief Accountant
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549-4631
Senior Assistant Chief Accountant
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549-4631
Re: | Quanta Services, Inc. Form 10-K for the year ended December 31, 2009 File No. 1-13831 |
Dear Mr. Hartz:
We are providing the following response to the comment letter dated April 27, 2010 from the
staff (the Staff) of the U.S. Securities and Exchange Commission (the Commission) regarding the
Form 10-K for the year ended December 31, 2009 (our Form 10-K) filed by Quanta Services, Inc.
(the Company or Quanta). The response provided below is numbered to correspond to the Staffs
comment, which has been reproduced herein for ease of reference. Unless otherwise indicated, all
page numbers in our responses refer to our Form 10-K.
Form 10-K for the year ended December 31, 2009
Notes to the Consolidated Financial Statements
4. Acquisitions, page 89
1. | We note your response to our prior comment four and appreciate the additional information you have provided. Please ensure that you revise future filings to include disclosures regarding the key points you provided in your response. |
Response:
We acknowledge the Staffs comment and in future annual filings, the Company will revise its
disclosures to include the key points provided in our previous response to the Staffs comment
referenced above, which were included in the Companys previous response letter to the Staff dated
April 19, 2010.
U.S. Securities and Exchange Commission
May 11, 2010
Page 2
May 11, 2010
Page 2
We respectfully request an opportunity to discuss this response letter further with the Staff
if, following a review of this information, the Staff does not concur with our views. If you have
further questions or comments, or if you require additional information, please do not hesitate to
contact the undersigned by telephone at (713) 985-6406 or by facsimile at (713) 629-7676.
Very truly yours, |
||||
/s/ James H. Haddox | ||||
James H. Haddox | ||||
Chief Financial Officer | ||||
cc: | James R. Ball Chairman, Audit Committee Ray Garcia Assurance Engagement Partner PricewaterhouseCoopers LLP 1201 Louisiana Suite 2900 Houston, Texas 77002 Mindy Hooker Tricia Armelin Division of Corporation Finance United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549-4631 |