SEC Comment Letter for FOSTER L B CO (FSTR) (CIK 0000352825) (FSTR) — Oct 18, 2018
FOSTER L B CO (FSTR) (CIK 0000352825)
Date: Oct. 18, 2018 · CIK: 0000352825 · Accession: 0000000000-18-032762
AI Filing Summary & Sentiment
File numbers found in text: 000-10436
Letter
October 18, 2018 James P. Maloney 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, 2017 Filed February 28, 2018 File No. 000-10436 Dear Mr. Maloney: 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 Transportation and Leisure
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October 18, 2018
James P. Maloney
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, 2017
Filed February 28, 2018
File No. 000-10436
Dear Mr. Maloney:
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 Transportation and Leisure