SEC Company Response from FreightCar America, Inc. (RAIL) (CIK 0001320854) (RAIL) — Sep 2, 2021

FreightCar America, Inc. (RAIL) (CIK 0001320854)
Date: Sept. 2, 2021 · CIK: 0001320854 · Accession: 0001171843-21-006302

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

September 2, 2021

Author

Terence R. Rogers

Form

CORRESP

Company

FreightCar America, Inc. (RAIL) (CIK 0001320854)

Letter

VIA EDGAR Division of Corporation Finance Attention: Evan Ewing Re: Freightcar America, Inc. Registration Statement on Form S-3 Filed August 27, 2021 File No. 333- 259124

Dear Mr. Ewing:

Pursuant to Rules 460 and 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, Freightcar America, Inc. respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 5:00 p.m. Washington D.C. time on September 9, 2021, or as soon thereafter as practicable.

Please call David A. Sakowitz of Winston & Strawn LLP at (212) 294-2639 to provide notice of the effectiveness of the Registration Statement.

[Signature Page Follows]

Very truly yours,
FREIGHTCAR AMERICA, INC.

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CORRESP
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filename1.htm

FreightCar America, Inc.

125 South Wacker Drive, Suite 1500

Chicago, Illinois 60606

September 2, 2021

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Evan Ewing

 Re:          Freightcar
America, Inc.

Registration Statement on Form S-3

 Filed August 27, 2021

 File No. 333- 259124

Dear Mr. Ewing:

Pursuant to Rules 460 and 461
of the rules and regulations promulgated under the Securities Act of 1933, as amended, Freightcar America, Inc. respectfully requests
that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 5:00 p.m.
Washington D.C. time on September 9, 2021, or as soon thereafter as practicable.

Please call David A. Sakowitz
of Winston & Strawn LLP at (212) 294-2639 to provide notice of the effectiveness of the Registration Statement.

[Signature Page Follows]

  Very truly yours,

  FREIGHTCAR AMERICA, INC.

  By: /s/ Terence R. Rogers

  Name: Terence R. Rogers

  Title: Chief Financial Officer

cc:       David A. Sakowitz, Winston & Strawn LLP

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