July 24, 2017
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3628
Attention: Tonya Aldave
| Re: | Westinghouse Air Brake Technologies Corporation |
Registration Statement on FormS-4 (No. 333-219354)
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 5:00P.M., Eastern Time, on Wednesday, July 26, 2017, or as soon thereafter as is practicable.
The Company requests that it be notified of such effectiveness by a telephone call to Kristen L. Stewart of K&L Gates LLP at (412)355-8975, or in her absence, Jeffrey W. Acre of K&L Gates LLP of K&L Gates at (412)355-6506.
Very truly yours, | ||
By: | /s/ David L. DeNinno | |
David L. DeNinno | ||
Executive Vice President, | ||
General Counsel and Secretary | ||