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SEC Company Response from FOSTER L B CO (FSTR) (CIK 0000352825) (FSTR) — Jul 20, 2016

FOSTER L B CO (FSTR) (CIK 0000352825)
Date: July 20, 2016 · CIK: 0000352825 · Accession: 0001193125-16-651986

AI Filing Summary & Sentiment

File numbers found in text: 000-10436

Referenced dates: July 14, 2016

Date
July 20, 2016
Author
By
Form
CORRESP
Company
FOSTER L B CO (FSTR) (CIK 0000352825)

Letter

VIA EDGAR Office of Transportation and Leisure Division of Corporate Finance United States Securities and Exchange Commission Form 10-Q for the Quarter Ended March 31, 2016 Filed May 4, 2016 Form 8-K dated May 3, 2016 File No. 000-10436

Dear Mr. Mew:

We hereby acknowledge receipt of the above referenced letter. As discussed with Melissa Gilmore on July 19, 2016, we hereby confirm that we will respond to the above referenced letter on or before August 11, 2016.

Please do not hesitate to contact the undersigned at (412) 928-3450 if you have any questions regarding this submission.

Sincerely,
By:

Show Raw Text
CORRESP
1
filename1.htm

CORRESP

 July 20, 2016

 VIA EDGAR

 Andrew Mew, Senior Assistant Chief Accountant

 Office of
Transportation and Leisure

 Division of Corporate Finance

United States Securities and Exchange Commission

 100 F Street,
NE

 Washington, D.C. 20549-3628

Re:
    SEC Comment Letter dated July 14, 2016

L.B. Foster Company

Form 10-K for the Year Ended December 31, 2015

Filed March 1, 2016

Form 10-Q for the Quarter Ended March 31, 2016

Filed May 4, 2016

Form 8-K dated May 3, 2016

File No. 000-10436

 Dear
Mr. Mew:

 We hereby acknowledge receipt of the above referenced letter. As discussed with Melissa Gilmore on July 19, 2016, we hereby confirm
that we will respond to the above referenced letter on or before August 11, 2016.

 Please do not hesitate to contact the undersigned at
(412) 928-3450 if you have any questions regarding this submission.

Sincerely,

By:

 /s/ David J. Russo

David J. Russo

Senior Vice President,

Chief Financial Officer and Treasurer