DA Davidson analyst Brent Thielman believes U.S. Concrete's recent disclosure of auditor change and the CFO resignation are unrelated and raises unnecessary concerns and said the move to big 4 independent auditor E&Y would not have occurred had there been a material concern by the firm. The analyst said U.S. Concrete has significant capital available to deploy and could attract a new DVO with more extensive M&A and/or materials industry experience and views the recent pullback as a buying opportunity. Thielman rates U.S. Concrete a Buy with an $80 price target.