0000000000-18-015730.txt : 20181030 0000000000-18-015730.hdr.sgml : 20181030 20180522124244 ACCESSION NUMBER: 0000000000-18-015730 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20180522 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Arcosa, Inc. CENTRAL INDEX KEY: 0001739445 STANDARD INDUSTRIAL CLASSIFICATION: FARM MACHINERY & EQUIPMENT [3523] IRS NUMBER: 825339416 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 2525 N. STEMMONS FRWY CITY: DALLAS STATE: TX ZIP: 75207 BUSINESS PHONE: 214-631-4420 MAIL ADDRESS: STREET 1: 2525 N. 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@(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" *(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @( H@(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @"B @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" *(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @( H@(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @"B @(" @(" @(" @(" @ M(" @(" @(" @(" @( H\/WAP86-K970@96YD/2)W(C\^#0IE;F1S=')E86T- M96YD;V)J#3,@,"!O8FH-/#PO1FEL=&5R+T9L871E1&5C;V1E+T9I7!E+T]B:E-T;3X^J'5!:DZ@7!E+UA2 M968O5ULQ(#(@,5T^/G-T TEXT-EXTRACT 2 filename2.txt May 21, 2018 Bryan Stevenson Vice President, Associate General Counsel and Secretary Trinity Industries, Inc. 2525 N. Stemmons Freeway Dallas, TX 75207-2401 Re: Arcosa, Inc. Registration Statement on Form 10 Filed May 15, 2018 File No. 001-38494 Dear Mr. Stevenson: Our preliminary review of your registration statement indicates that it fails in numerous material respects to comply with the requirements of the Securities Exchange Act of 1934, the rules and regulations under that Act, and the requirements of the form. The financial statements included in the filing do not meet the requirements of Rule 3-12 of Regulation S-X since they have not been updated to include the latest required interim period. We will not perform a detailed examination of the registration statement and we will not issue comments. You may contact Tim Buchmiller at (202) 551-3635 with any questions. Sincerely, /s/ Amanda Ravitz Amanda Ravitz Assistant Director Office of Electronics and Machinery cc: Neil P. Stronski, Esq. Skadden, Arps, Slate, Meagher & Flom LLP