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SEC Company Response from FreightCar America, Inc. (RAIL) (CIK 0001320854) (RAIL) — Nov 22, 2011

FreightCar America, Inc. (RAIL) (CIK 0001320854)
Date: Nov. 22, 2011 · CIK: 0001320854 · Accession: 0001193125-11-320019

AI Filing Summary & Sentiment

File numbers found in text: 000-51237

Referenced dates: November 21, 2011

Date
November 22, 2011
Author
Branch Chief
Form
CORRESP
Company
FreightCar America, Inc. (RAIL) (CIK 0001320854)

Letter

Securities and Exchange Commission Division of Corporation Finance Filed November 2, 2011 Definitive Proxy Statement Filed on Schedule 14A Filed April 6, 2011 File No. 000-51237

Re: FreightCar America, Inc.

Dear Ms. Cvrkel:

FreightCar America, Inc. (the “Company”) has received the comments of the staff of the Commission by letter dated November 21, 2011 with respect to the Company’s Annual Report on Form 10-K, Quarterly Report on Form 10-Q and Definitive Proxy Statement on Schedule 14A referred to above.

Following the telephone conversation today between Claire Erlanger of the Commission and Joseph E. McNeely of the Company, the Company is confirming that it has an extension until December 20, 2011 to submit its response to the comments.

Thank you for your assistance. If you have any additional questions or comments, you may reach me at (312) 928-0874.

Very truly yours,
/s/ Joseph E. McNeely

Show Raw Text
CORRESP
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filename1.htm

CORRESP

 November 22, 2011

 Linda Cvrkel

 Branch Chief

 Securities and Exchange Commission

 Division of Corporation Finance

100 F Street N.E.

 Washington, D.C. 20549

Re:
FreightCar America, Inc.

 Form
10-K for the Year Ended December 31, 2010

 Filed March 15, 2011

Form 10-Q for the Quarter Ended June 30, 2011

 Filed November 2, 2011

 Definitive Proxy Statement Filed on Schedule 14A

 Filed April 6, 2011

 File No. 000-51237

 Dear Ms. Cvrkel:

FreightCar America, Inc. (the “Company”) has received the comments of the staff of the Commission by letter dated
November 21, 2011 with respect to the Company’s Annual Report on Form 10-K, Quarterly Report on Form 10-Q and Definitive Proxy Statement on Schedule 14A referred to above.

Following the telephone conversation today between Claire Erlanger of the Commission and Joseph E. McNeely of the Company, the Company is
confirming that it has an extension until December 20, 2011 to submit its response to the comments.

 Thank you for your
assistance. If you have any additional questions or comments, you may reach me at (312) 928-0874.

 Very truly yours,

/s/ Joseph E. McNeely

 Joseph E. McNeely

 Vice President, Finance and Chief Financial Officer