-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, NeWzy7Hv747Fji9fx0dn0GlXXoNYZGftRKPJtUaFKgrZe5KfepwUfD9kH1iKB3Hi dSC58sv/otKCvo35hhjmow== 0000352825-07-000010.txt : 20080204 0000352825-07-000010.hdr.sgml : 20080204 20070420092530 ACCESSION NUMBER: 0000352825-07-000010 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070420 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FOSTER L B CO CENTRAL INDEX KEY: 0000352825 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-METALS SERVICE CENTERS & OFFICES [5051] IRS NUMBER: 251324733 STATE OF INCORPORATION: PA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 415 HOLIDAY DR CITY: PITTSBURGH STATE: PA ZIP: 15220 BUSINESS PHONE: 4129283431 MAIL ADDRESS: STREET 1: 415 HOLIDAY DR CITY: PITTSBURGH STATE: PA ZIP: 15220 CORRESP 1 filename1.txt L.B. FOSTER COMPANY 415 Holiday Drive Pittsburgh, PA 15220-2783 (412) 928-3450 (412) 928-7891 Fax drusso@lbfosterco.com DAVID J. RUSSO Vice President and Chief Financial Officer April 17, 2007 Mr. David Humphrey Securities and Exchange Commission Mail Stop 3561 Washington, DC 20549 RE: SEC Staff comment letter dated April 9, 2007 Dear Mr. Humphrey, We are in receipt of a comment letter from the Staff of the Securities and Exchange Commission dated April 9, 2007 and are currently engaged in preparing a suitable response. However, due to our current significant workload and the effort expected to be required to prepare a satisfactory response, we will need more than the 10 days allotted in the Staff's comment letter. Accordingly, pursuant to our discussion, we plan to submit a response on or before May 10, 2007. Please feel free to call me if you have any comments or questions regarding the above at (412) 928-3450. Thank you very much for your assistance in this matter. Very truly yours, /s/ David J. Russo - ------------------ David J. Russo Senior Vice President, CFO and Treasurer -----END PRIVACY-ENHANCED MESSAGE-----