SEC Comment Letter 0000000000-23-000261 to TRINITY INDUSTRIES INC (TRN) (CIK 0000099780) (TRN)

TRINITY INDUSTRIES INC (TRN) (CIK 0000099780)
Date: Jan. 11, 2023 · CIK: 0000099780 · Accession: 0000000000-23-000261

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File numbers found in text: 001-06903

Date

January 11, 2023

Author

Eric Marchetto

Form

UPLOAD

Company

TRINITY INDUSTRIES INC (TRN) (CIK 0000099780)

Letter

United States securities and exchange commission logo January 11, 2023 Eric Marchetto Chief Financial Officer Trinity Industries, Inc. 14221 N. Dallas Parkway, Suite 1100 Dallas, Texas 75254-2957 Re:Trinity Industries, Inc. Form 10-K for the Fiscal Year Ended December 31, 2021 Filed February 17, 2022 File No. 001-06903 Dear Eric Marchetto: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Manufacturing

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United States securities and exchange commission logo
January 11, 2023
Eric Marchetto
Chief Financial Officer
Trinity Industries, Inc.
14221 N. Dallas Parkway, Suite 1100
Dallas, Texas 75254-2957
Re:Trinity Industries, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2021
Filed February 17, 2022
File No. 001-06903
Dear Eric Marchetto:
            We have completed our review of your filing.  We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Manufacturing

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