SEC Comment Letter for FreightCar America, Inc. (RAIL) (CIK 0001320854) (RAIL) — Jan 6, 2012
FreightCar America, Inc. (RAIL) (CIK 0001320854)
Date: Jan. 6, 2012 · CIK: 0001320854 · Accession: 0000000000-12-000980
AI Filing Summary & Sentiment
File numbers found in text: 000-51237
Letter
January 6, 2012 Via E-Mail Mr. Joseph E. McNeely Chief Financial Officer FreightCar America, Inc. 2 North Riverside Plaza, Suite 1250 Chicago, Illinois 60606 Re: FreightCar America, Inc. Form 10-K for the Year Ended December 31, 2010 Filed March 15, 2011 Form 10-Q for the Quarter Ended June 30, 2011 Filed November 2, 2011 Definitive Proxy Statemen t Filed on Schedule 14A Filed April 6, 2011 File No. 000-51237
Dear Mr. McNeely: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Linda Cvrkel
Linda Cvrkel Branch Chief
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January 6, 2012 Via E-Mail Mr. Joseph E. McNeely Chief Financial Officer FreightCar America, Inc. 2 North Riverside Plaza, Suite 1250 Chicago, Illinois 60606 Re: FreightCar America, Inc. Form 10-K for the Year Ended December 31, 2010 Filed March 15, 2011 Form 10-Q for the Quarter Ended June 30, 2011 Filed November 2, 2011 Definitive Proxy Statemen t Filed on Schedule 14A Filed April 6, 2011 File No. 000-51237 Dear Mr. McNeely: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Linda Cvrkel Linda Cvrkel Branch Chief