SEC Comment Letter for FreightCar America, Inc. (RAIL) (CIK 0001320854) (RAIL) — Jun 9, 2009

FreightCar America, Inc. (RAIL) (CIK 0001320854)
Date: June 9, 2009 · CIK: 0001320854 · Accession: 0000000000-09-030638

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AI Filing Summary & Sentiment

File numbers found in text: 000-51237

Date

June 9, 2009

Author

Linda Cvrkel

Form

UPLOAD

Company

FreightCar America, Inc. (RAIL) (CIK 0001320854)

Letter

Mail Stop 3561 June 9, 2009 Via Fax & U.S. Mail Mr. Christopher L. Nagel Chief Financial Officer Two North Riverside Plaza, Suite 1250 Chicago, Illinois 60606

Re: FreightCar America, Inc. Form 10-K for the year ended December 31, 2008 Filed March 13, 2009 File No. 000-51237

Dear Mr. Nagel:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
Linda Cvrkel
Branch Chief

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Mail Stop 3561
        June 9, 2009  Via Fax & U.S. Mail

 Mr. Christopher L. Nagel Chief Financial Officer Two North Riverside Plaza, Suite 1250 Chicago, Illinois 60606

Re: FreightCar America, Inc.
 Form 10-K for the year ended December 31, 2008
Filed March 13, 2009
 File No. 000-51237

Dear Mr. Nagel:

We have completed our review of your Form 10-K and related filings and have no further
comments at this time.

Sincerely,

Linda Cvrkel
Branch Chief

VIA FACSIMILE
(312) 928-0890

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