0001193125-16-651986.txt : 20160916 0001193125-16-651986.hdr.sgml : 20160916 20160720121933 ACCESSION NUMBER: 0001193125-16-651986 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20160720 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.htm CORRESP

LOGO

July 20, 2016

VIA EDGAR

Andrew Mew, Senior Assistant Chief Accountant

Office of Transportation and Leisure

Division of Corporate Finance

United States Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549-3628

 

  Re:     SEC Comment Letter dated July 14, 2016

L.B. Foster Company

Form 10-K for the Year Ended December 31, 2015

Filed March 1, 2016

Form 10-Q for the Quarter Ended March 31, 2016

Filed May 4, 2016

Form 8-K dated May 3, 2016

File No. 000-10436

Dear Mr. Mew:

We hereby acknowledge receipt of the above referenced letter. As discussed with Melissa Gilmore on July 19, 2016, we hereby confirm that we will respond to the above referenced letter on or before August 11, 2016.

Please do not hesitate to contact the undersigned at (412) 928-3450 if you have any questions regarding this submission.

 

  Sincerely,
By:  

/s/ David J. Russo

  David J. Russo
  Senior Vice President,
  Chief Financial Officer and Treasurer
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