SEC Comment Letter for FreightCar America, Inc. (RAIL) (CIK 0001320854) (RAIL) — Oct 28, 2016
FreightCar America, Inc. (RAIL) (CIK 0001320854)
Date: Oct. 28, 2016 · CIK: 0001320854 · Accession: 0000000000-16-098809
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File numbers found in text: 000-51237
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Mail Stop 3561 October 28 , 2016 Matthew S. Kohnke Chief Financial Officer FreightCar America, Inc. Two North Riverside Plaza, Suite 1300 Chicago, Illinois 60606 Re: FreightCar America, Inc. Form 10-K for the Fiscal Year Ended December 31, 2015 Filed March 4 , 2016 File No. 000-51237 Dear Mr. Kohnke : 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 the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ Melissa Raminpour Melissa Raminpour Branch Chief Office of Transportation and Leisure