SEC Comment Letter for FOSTER L B CO (FSTR) (CIK 0000352825) (FSTR) — Jan 24, 2008
FOSTER L B CO (FSTR) (CIK 0000352825)
Date: Jan. 24, 2008 · CIK: 0000352825 · Accession: 0000000000-08-004048
AI Filing Summary & Sentiment
File numbers found in text: 000-10436
Letter
Mail Stop 3561 December 21, 2007 Via U.S. Mail and Facsimile Mr. David Russo Chief Financial Officer L. B. Foster Company 415 Holiday Drive Pittsburgh, Pennsylvania 15220
Re: L. B. Foster Company Form 10-K for the year ended December 31, 2006 Filed March 15, 2007 File No. 000-10436
Dear Mr. Russo:
We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time. Sincerely,
David R. Humphrey Branch Chief
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Mail Stop 3561
December 21, 2007
Via U.S. Mail and Facsimile
Mr. David Russo Chief Financial Officer L. B. Foster Company 415 Holiday Drive Pittsburgh, Pennsylvania 15220
Re: L. B. Foster Company
Form 10-K for the year ended December 31, 2006
Filed March 15, 2007
File No. 000-10436
Dear Mr. Russo:
We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time.
Sincerely,
David R. Humphrey Branch Chief