-----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, RR0PBzNsmTeNfKSTL2jrK9Q+NOTw9t6zsOukxhgx6s0+ihiKuCyGuOD280t3xqOw ghSTUHRp4mbM7N7dVQADdw== 0000950134-09-003489.txt : 20090421 0000950134-09-003489.hdr.sgml : 20090421 20090223145931 ACCESSION NUMBER: 0000950134-09-003489 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20090223 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GREENBRIER COMPANIES INC CENTRAL INDEX KEY: 0000923120 STANDARD INDUSTRIAL CLASSIFICATION: RAILROAD EQUIPMENT [3743] IRS NUMBER: 930816972 STATE OF INCORPORATION: DE FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE CENTERPOINTE DR STREET 2: STE 200 CITY: LAKE OSWEGO STATE: OR ZIP: 97035 BUSINESS PHONE: 5036847000 MAIL ADDRESS: STREET 1: ONE CENTERPOINTE DR STREET 2: STE 200 CITY: LAKE OSWEGO STATE: OR ZIP: 97035 CORRESP 1 filename1.htm corresp
(THE GREENBRIER COMPANIES LOGO)
February 23, 2009
Mr. David R. Humphrey
Branch Chief
Division of Corporation Finance
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549-3561
     
Re:
  The Greenbrier Companies, Inc.
Form 10-K for the Year Ended August 31, 2008
     1. File No. 001-13146
Dear Mr. Humphrey:
The following is in response to the comment set forth in your letter of February 9, 2009. For ease of review, the response bears the same numbering arrangement used in your letter.
form 10-Q for the quarterly period ended november 30, 2008
Note 7 — Goodwill, page 10
  1.   In future filings we will either remove the reference to a third party valuation provider or identify the party by name and include a properly signed and dated consent. This disclosure will be revised in both the Goodwill Footnote and the Critical Accounting Policies section of our MD&A.
As requested in your letter, we hereby acknowledge that the adequacy and accuracy of the disclosure in our filings is our responsibility. We acknowledge that neither your comments, nor our changes in response to your comments, foreclose the Securities and Exchange Commission from taking any action with respect to our filings. We agree that your comments may not be asserted as a defense in any proceeding initiated by the Securities and Exchange Commission or any person under the federal securities laws of the United States.
Items discussed above that pertain to disclosure in Form 10-Q will be included in Form 10-Q for the quarter ended February 28, 2009 and those that pertain to disclosure in Form 10-K will be included in Form 10-K for the year ended August 31, 2009.

 


 

Mr. David R. Humphrey
Securities and Exchange Commission
February 23, 2009
Page 2
If you have any further questions or comments or would like additional clarification, please contact me at (503) 598-3828
Sincerely,
/s/ Mark J. Rittenbaum
Mark J. Rittenbaum
Executive Vice President and
Chief Financial Officer
     
cc:
  Sherrill Corbett, Tonkon Torp LLP
Kenneth D. Stephens, Tonkon Torp LLP
David A. Gorretta, Deloitte & Touche LLP

 

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-----END PRIVACY-ENHANCED MESSAGE-----