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2
filename2.txt
Mail Stop 3030
August 21,
2018
Antonio Carrillo
President and Chief Executive Officer
Arcosa, Inc.
2525 N. Stemmons Freeway
Dallas, Texas 75207-2401
Re: Arcosa, Inc.
Amendment No.2 to Registration Statement on Form 10-12B
Filed August 1, 2018
File No. 001-38494
Dear Mr. Carrillo:
We have reviewed your filing and have the following comments. In
some of our
comments, we may ask you to provide us with information so we may better
understand your
disclosure.
Please respond to these comments within ten business days by
providing the requested
information or advise us as soon as possible when you will respond. If you
do not believe our
comments apply to your facts and circumstances, please tell us why in your
response.
After reviewing your response and any amendment you may file in
response to these
comments, we may have additional comments.
Exhibit 99.1
Risk Factors, page 18
1. Please add a risk factor to discuss the exclusive forum provision
in each of your restated
certificate of incorporation and bylaws, including an explanation
that such provisions
may limit a shareholder's ability to bring a claim in a judicial
forum that it finds favorable
for such disputes and may discourage lawsuits with respect to such
claims.
Exhibit 99, Arcosa Combined Financial Statements as of December 31, 2017
Note 7. Goodwill, page F-15
2. We reference your response to comment 9. Please explain how you
treated the assets
(including goodwill), liabilities and results of operations of the
Mexican operations being
Antonio Carrillo
Arcosa, Inc.
August 21, 2018
Page 2
retained by Trinity in presenting the separate financial statements of
Arcosa. In this
regard, also address how you allocated the Energy Equipment Group
goodwill between
the operations retained by Trinity and the businesses of Arcosa.
3. If you have excluded the cash flows and net assets, including goodwill,
of the Mexican
operations being retained by Trinity from the separate financial
statements of Arcosa
please explain to us the reason for the goodwill impairment in fiscal
2015.
You may contact Kristin Lochhead at (202) 551-3664 or Brian Cascio,
Accounting
Branch Chief, at (202) 551-3676 if you have questions regarding comments on the
financial
statements and related matters. Please contact Tim Buchmiller at (202) 551-3635
or Daniel
Morris, Special Counsel, at (202) 551-3314 with any other questions.
Sincerely,
/s/ Daniel Morris for
Amanda Ravitz
Assistant Director
Office of Electronics
and Machinery
cc: Stephen F. Arcano, Esq.
Skadden, Arps, Slate, Meagher & Flom LLP
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