SEC Company Response from FOSTER L B CO (FSTR) (CIK 0000352825) (FSTR) — Apr 20, 2007

FOSTER L B CO (FSTR) (CIK 0000352825)
Date: April 20, 2007 · CIK: 0000352825 · Accession: 0000352825-07-000010

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AI Filing Summary & Sentiment

Referenced dates: April 9, 2007

Date

April 17, 2007

Author

Vice President and

Form

CORRESP

Company

FOSTER L B CO (FSTR) (CIK 0000352825)

Letter

DAVID J. RUSSO Vice President and Chief Financial Officer April 17, 2007 Mr. David Humphrey Securities and Exchange Commission Mail Stop 3561 Washington, DC 20549

RE: SEC Staff comment letter dated April 9, 2007

Dear Mr. Humphrey,

We are in receipt of a comment letter from the Staff of the Securities and Exchange Commission dated April 9, 2007 and are currently engaged in preparing a suitable response. However, due to our current significant workload and the effort expected to be required to prepare a satisfactory response, we will need more than the 10 days allotted in the Staff's comment letter. Accordingly, pursuant to our discussion, we plan to submit a response on or before May 10, 2007.

Please feel free to call me if you have any comments or questions regarding the above at (412) 928-3450.

Thank you very much for your assistance in this matter.

Very truly yours,
/s/ David J. Russo
------------------

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<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

L.B. FOSTER COMPANY
415 Holiday Drive
Pittsburgh, PA  15220-2783
(412) 928-3450
(412) 928-7891 Fax
drusso@lbfosterco.com

DAVID J. RUSSO
Vice President and
Chief Financial Officer

April 17, 2007

Mr. David Humphrey
Securities and Exchange Commission
Mail Stop 3561
Washington, DC  20549

         RE:      SEC Staff comment letter dated April 9, 2007

Dear Mr. Humphrey,

We are in  receipt  of a comment  letter  from the Staff of the  Securities  and
Exchange Commission dated April 9, 2007 and are currently engaged in preparing a
suitable  response.  However,  due to our current  significant  workload and the
effort expected to be required to prepare a satisfactory  response, we will need
more than the 10 days  allotted  in the  Staff's  comment  letter.  Accordingly,
pursuant  to our  discussion,  we plan to submit a response on or before May 10,
2007.

Please feel free to call me if you have any comments or questions  regarding the
above at (412) 928-3450.

Thank you very much for your assistance in this matter.

Very truly yours,

/s/ David J. Russo
------------------

David J. Russo
Senior Vice President, CFO and Treasurer
</TEXT>
</DOCUMENT>

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