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SEC Comment Letter for ASTEC INDUSTRIES INC (ASTE) (CIK 0000792987) (ASTE) — May 20, 2024

ASTEC INDUSTRIES INC (ASTE) (CIK 0000792987)
Date: May 20, 2024 · CIK: 0000792987 · Accession: 0000000000-24-005845

Regulatory Compliance Financial Reporting Internal Controls

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File numbers found in text: 001-11595

Date
May 20, 2024
Author
Office of Technology
Form
UPLOAD
Company
ASTEC INDUSTRIES INC (ASTE) (CIK 0000792987)

Letter

United States securities and exchange commission logo May 20, 2024 Heinrich Jonker Interim Chief Financial Officer Astec Industries, Inc. 1725 Shepherd Road Chattanooga, TN 37421 Re:Astec Industries, Inc. Form 10-K for the Year Ended December 31, 2023 Filed February 28, 2024 File No. 001-11595 Dear Heinrich Jonker: 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 Technology

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United States securities and exchange commission logo
May 20, 2024
Heinrich Jonker
Interim Chief Financial Officer
Astec Industries, Inc.
1725 Shepherd Road
Chattanooga, TN 37421
Re:Astec Industries, Inc.
Form 10-K for the Year Ended December 31, 2023
Filed February 28, 2024
File No. 001-11595
Dear Heinrich Jonker:
            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 Technology