SEC Comment Letter 0000000000-25-000327 to Arcosa, Inc. (ACA) (CIK 0001739445) (ACA)
Arcosa, Inc. (ACA) (CIK 0001739445)
Date: Jan. 13, 2025 · CIK: 0001739445 · Accession: 0000000000-25-000327
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File numbers found in text: 001-38494
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January 13, 2025
Gail Peck
Chief Financial Officer
Arcosa, Inc.
500 N. Akard Street, Suite 400
Dallas, TX 75201
Re:Arcosa, Inc.
Form 10-K for the Year Ended December 31, 2023
Filed February 23, 2024
File No. 001-38494
Dear Gail Peck:
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 their disclosures,
notwithstanding any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Manufacturing