0001193125-17-380064.txt : 20180131 0001193125-17-380064.hdr.sgml : 20180131 20171227155832 ACCESSION NUMBER: 0001193125-17-380064 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20171227 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GENESEE & WYOMING INC CENTRAL INDEX KEY: 0001012620 STANDARD INDUSTRIAL CLASSIFICATION: RAILROADS, LINE-HAUL OPERATING [4011] IRS NUMBER: 060984624 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 20 WEST AVENUE CITY: DARIEN STATE: CT ZIP: 06820 BUSINESS PHONE: 2032028900 MAIL ADDRESS: STREET 1: 20 WEST AVENUE CITY: DARIEN STATE: CT ZIP: 06820 CORRESP 1 filename1.htm CORRESP

LOGO

 

VIA EDGAR   
  

December 27, 2017

Melissa Raminpour

  

Branch Chief

  

Office of Transportation and Leisure

  

Securities and Exchange Commission

100 F Street, N.E.

  

Washington, D.C. 20549

  

 

  RE: Genesee & Wyoming Inc.

Form 10-K for the Year Ended December 31, 2016

Filed March 1, 2017

Form 8-K furnished October 31, 2017

File No. 001-31456

Dear Ms. Raminpour:

This letter is in response to your correspondence dated December 18, 2017 concerning the filings listed above for Genesee & Wyoming Inc. (the “Company”). For the convenience of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”), we set forth your comment below in bold and our response thereto.

Form 8-K Furnished October 31, 2017

Exhibit 99.1

 

  1. We note your disclosure of free cash flow before new business investments and free cash flow and free cash flow attributable to G&W. Given that free cash flow is typically calculated as cash from operating activities as presented in the statement of cash flows under GAAP, less capital expenditures, please revise the title of these measures to something similar to “Adjusted Free Cash Flow” to alert your investors that it has been adjusted from the measure typically referred to as “Free Cash Flow.” Refer to Question 102.07 of the Compliance and Disclosure Interpretations on Non-GAAP measures issued on May 17, 2016.

We understand the Staff’s comment. To the extent similar measures are used in future filings, the Company will revise the title of these measures to reflect the Staff’s recommendation.

* * * * *


We hope that the foregoing has been responsive to the Staff’s comment. Should you have any questions relating to any of the foregoing, please feel free to contact the undersigned at (203) 202-8904.

 

/s/ Timothy J. Gallagher

Timothy J. Gallagher

Chief Financial Officer

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