SEC Comment Letter for FOSTER L B CO (FSTR) (CIK 0000352825) (FSTR) — Aug 19, 2016
FOSTER L B CO (FSTR) (CIK 0000352825)
Date: Aug. 19, 2016 · CIK: 0000352825 · Accession: 0000000000-16-089287
AI Filing Summary & Sentiment
File numbers found in text: 000-10436
Letter
Mail Stop 3561 August 18, 2016 David J. Russo Chief Financial Officer L.B. Foster Company 415 Holiday Drive Pittsburg, PA 15220
Re: L. B. Foster Company Form 10 -K for Fiscal Year Ended December 31, 2015 Filed March 1, 2016 File No. 000-10436
Dear Mr. Russo :
We have completed our review of your filings . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are re sponsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Lyn Shenk for
Show Raw Text
Mail Stop 3561 August 18, 2016 David J. Russo Chief Financial Officer L.B. Foster Company 415 Holiday Drive Pittsburg, PA 15220 Re: L. B. Foster Company Form 10 -K for Fiscal Year Ended December 31, 2015 Filed March 1, 2016 File No. 000-10436 Dear Mr. Russo : We have completed our review of your filings . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are re sponsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Lyn Shenk for Andrew Mew Senior Assistant Chief Accounta nt Office of Transportation and Leisure