SEC Comment Letter for FreightCar America, Inc. (RAIL) (CIK 0001320854) (RAIL) — Sep 2, 2021
FreightCar America, Inc. (RAIL) (CIK 0001320854)
Date: Sept. 2, 2021 · CIK: 0001320854 · Accession: 0000000000-21-010713
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File numbers found in text: 333-259124
Letter
United States securities and exchange commission logo September 2, 2021 James R. Meyer Chief Executive Officer FreightCar America, Inc. 125 South Wacker Drive, Suite 1500 Chicago, IL 60606 Re:FreightCar America, Inc. Registration Statement on Form S-3 Filed August 27, 2021 File No. 333-259124 Dear Mr. Meyer: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Jay Ingram at 202-551-3397 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
September 2, 2021
James R. Meyer
Chief Executive Officer
FreightCar America, Inc.
125 South Wacker Drive, Suite 1500
Chicago, IL 60606
Re:FreightCar America, Inc.
Registration Statement on Form S-3
Filed August 27, 2021
File No. 333-259124
Dear Mr. Meyer:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Jay Ingram at 202-551-3397 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing