# EDGAR Filing Document

**Accession Number:** 0001402829
**File Stem:** 0000000000-25-009419
**Filing Date:** 2025-9
**Character Count:** 3782
**Document Hash:** 43c7c9a723489faa0b6c88d7b9bed704
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-009419.hdr.sgml**: 20260113

**ACCESSION NUMBER**: 0000000000-25-009419

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250902

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Orion Group Holdings Inc
- **CENTRAL INDEX KEY:** 0001402829
- **STANDARD INDUSTRIAL CLASSIFICATION:** HEAVY CONSTRUCTION OTHER THAN BUILDING CONST - CONTRACTORS [1600]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 260097459
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-33891

**BUSINESS ADDRESS:**
- **STREET 1:** 2940 RIVERBY ROAD
- **STREET 2:** SUITE 400
- **CITY:** Houston
- **STATE:** TX
- **ZIP:** 77020
- **BUSINESS PHONE:** 713-852-6500

**MAIL ADDRESS:**
- **STREET 1:** 2940 RIVERBY ROAD
- **STREET 2:** SUITE 400
- **CITY:** Houston
- **STATE:** TX
- **ZIP:** 77020

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Orion Marine Group Inc
- **DATE OF NAME CHANGE:** 20070612
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001402829-25-000005

## Text-Extract

```

                                                              September 2, 2025

Alison G. Vasquez
Executive Vice President and Chief Financial Officer
Orion Group Holdings Inc
2940 Riverby Road, Suite 400
Houston, TX 77020

       Re: Orion Group Holdings Inc
           Form 10-K for the year ended December 31, 2024
           Filed March 6, 2025
           File No. 001-33891
Dear Alison G. Vasquez:

       We have reviewed your filing and have the following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the year ended December 31, 2024
16. Employee Benefits, page F-29

1.     In future filings, please revise your disclosure to state whether your
contributions to
       any of the multiemployer plans represent more than 5 percent of total
contributions to
       the plan as indicated in the plan's most recently available annual
report (Form 5500
       for U.S. plans). Reference is made to ASC 715-80-50-5.
18. Segment Information, page F-31

2.     Please revise your disclosure in future filings to clearly identify a
measure of profit or
       loss for each reportable segment (i.e. state whether segment operating
income
       or segment gross profit is the primary measure), in accordance with ASC
280-10-50-
       22. Also, for each reportable segment clearly identify the significant
expense
       categories and amounts that are regularly provided to the chief
operating decision
       maker and disclose for each reportable segment an amount for other
segment items.
       Reference is made to ASC 280-10-50-26A and 50-26B.
       We remind you that the company and its management are responsible for
the accuracy
 September 2, 2025
Page 2

and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

        Please contact William Demarest at 202-551-3432 or Shannon Menjivar at
202-551-
3856 if you have questions regarding comments on the financial statements and
related
matters.

                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Real Estate
& Construction

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._