-----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, KGo8RLovfXzjFegSUgrNZa2kviqzi1F0UeGewfYZdYQM0B85U+69JlDEtK2csLyG XLEFTVcQzsccqASPv6o38g== 0000950123-09-061562.txt : 20100115 0000950123-09-061562.hdr.sgml : 20100115 20091112115051 ACCESSION NUMBER: 0000950123-09-061562 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20091112 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TRINITY INDUSTRIES INC CENTRAL INDEX KEY: 0000099780 STANDARD INDUSTRIAL CLASSIFICATION: RAILROAD EQUIPMENT [3743] IRS NUMBER: 750225040 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2525 STEMMONS FREEWAY CITY: DALLAS STATE: TX ZIP: 75207-2401 BUSINESS PHONE: 214-631-4420 FORMER COMPANY: FORMER CONFORMED NAME: TRINITY STEEL CO INC DATE OF NAME CHANGE: 19720407 CORRESP 1 filename1.htm corresp
November 11, 2009
Via Facsimile
and Via EDGAR
Ms. Linda Cvrkel
Branch Chief
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re:     Trinity Industries, Inc.
Form 10-K for the year ended December 31, 2008
Filed February 19, 2009
Form 10-Q for the quarter ended June 30, 2009
Filed July 30, 2009
File No. 001-06903
Dear Ms. Cvrkel,
On behalf of Trinity Industries, Inc. (the “Company”), we are submitting the Company’s response to the comments regarding the Company’s Form 10-K for the year ended December 31, 2008 and the Form 10-Q for the quarter ended June 30, 2009 set forth in the letter from the Securities and Exchange Commission (“SEC”) dated November 5, 2009.
The staff’s comments are set forth below and the Company’s responses are set forth after the staff comments.
Annual Report on Form 10-K for the year ended December 31, 2008
Notes to Consolidated Financial Statements, page 40
Note 4 — Railcar Leasing and Management Service Group
  1.   SEC Comment: We note your response to our prior comment number two. Please revise the notes to the consolidated financial statements in future filings to disclose your accounting policy for recognizing rental income from operating lease contracts, including contracts which contain non-level fixed rental payments.
 
      Response: The Company will revise the notes to the consolidated financial statements in future filings to disclose its accounting policy for recognizing rental income for operating lease contracts, including contracts which contain non-level fixed rental payments.

 

 

The Company hereby acknowledges that (i) it is responsible for the adequacy and accuracy of the disclosure in the filings, (ii) the staff comments or changes in response to staff comments do not foreclose the SEC from taking action with respect to the filings; and (iii) the fact that the Company may not assert staff comments as a defense in any proceeding initiated by the SEC or any person under the federal securities laws of the United States.
Please let me know if you have any further questions after reviewing the Company’s response. You can reach me at 214-589-2593.
         
Very truly yours,
 		  
   
/s/ William A. McWhirter II  
William A. McWhirter II  
Senior Vice President and Chief Financial Officer   
 
cc:     Timothy R. Wallace — Chairman, Chief Executive Officer, and President
Leldon E. Echols — Trinity Industries, Inc. Audit Committee Chairman
S. Theis Rice — Vice President, Chief Legal Officer
Mary E. Henderson — Corporate Controller, Principal Accounting Officer

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