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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

AI Filing Summary & Sentiment

File numbers found in text: 000-51237

Date
December 31, 2015
Author
/s/ Melissa Raminpour
Form
UPLOAD
Company
FreightCar America, Inc. (RAIL) (CIK 0001320854)

Letter

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

Show Raw Text
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