FreightCar America, Inc.
125 South Wacker Drive, Suite 1500
Chicago, Illinois 60606
September 2, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Evan Ewing
Re: Freightcar America, Inc.
Registration Statement on Form S-3
Filed August 27, 2021
File No. 333- 259124
Dear Mr. Ewing:
Pursuant to Rules 460 and 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, Freightcar America, Inc. respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 5:00 p.m. Washington D.C. time on September 9, 2021, or as soon thereafter as practicable.
Please call David A. Sakowitz of Winston & Strawn LLP at (212) 294-2639 to provide notice of the effectiveness of the Registration Statement.
[Signature Page Follows]
| Very truly yours, | |
| FREIGHTCAR AMERICA, INC. | |
| By: /s/ Terence R. Rogers | |
| Name: Terence R. Rogers | |
| Title: Chief Financial Officer |
cc: David A. Sakowitz, Winston & Strawn LLP
