SEC Comment Letter for FOSTER L B CO (FSTR) (CIK 0000352825) (FSTR) — Nov 5, 2024

FOSTER L B CO (FSTR) (CIK 0000352825)
Date: Nov. 5, 2024 · CIK: 0000352825 · Accession: 0000000000-24-012295

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File numbers found in text: 000-10436

Date

November 5, 2024

Author

William M. Thalman

Form

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Company

FOSTER L B CO (FSTR) (CIK 0000352825)

Letter

November 5, 2024 William M. Thalman Executive Vice President and Chief Financial Officer L.B. Foster Company 415 Holiday Drive, Suite 100 Pittsburgh, PA 15220 Re:L.B. Foster Company Form 10-K for Fiscal Year Ended December 31, 2023 File No. 000-10436 Dear William M. Thalman: We have completed our review of your filings. 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 Trade & Services

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November 5, 2024
William M. Thalman
Executive Vice President and Chief Financial Officer
L.B. Foster Company
415 Holiday Drive, Suite 100
Pittsburgh, PA 15220
Re:L.B. Foster Company
Form 10-K for Fiscal Year Ended December 31, 2023
File No. 000-10436
Dear William M. Thalman:
            We have completed our review of your filings. 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 Trade & Services

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