SEC Comment Letter 0000000000-24-012295 to FOSTER L B CO (FSTR)
FOSTER L B CO
Date: Nov. 5, 2024 · CIK: 0000352825 · Accession: 0000000000-24-012295
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File numbers found in text: 000-10436
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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