SEC Comment Letter for FreightCar America, Inc. (RAIL) (CIK 0001320854) (RAIL) — Oct 10, 2014
FreightCar America, Inc. (RAIL) (CIK 0001320854)
Date: Oct. 10, 2014 · CIK: 0001320854 · Accession: 0000000000-14-050872
AI Filing Summary & Sentiment
Letter
October 10, 2014 Via E -mail Charles F. Avery Jr. Chief Financial Officer FreightCar America, Inc. Two North Riverside Plaza, Suite 1300 Chicago, Illinois 60606
Re: FreightCar America, Inc. Form 10-K for the Year Ended December 31, 2013 Filed March 14, 2014 File No. 000 -51237
Dear Mr. Avery :
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the Un ited States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Linda Cvrkel
Show Raw Text
October 10, 2014 Via E -mail Charles F. Avery Jr. Chief Financial Officer FreightCar America, Inc. Two North Riverside Plaza, Suite 1300 Chicago, Illinois 60606 Re: FreightCar America, Inc. Form 10-K for the Year Ended December 31, 2013 Filed March 14, 2014 File No. 000 -51237 Dear Mr. Avery : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the Un ited States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Linda Cvrkel Linda Cvrkel Branch Chief