WESTINGHOUSE AIR BRAKE TECHNOLOGIES CORPORATION.
1001 Air Brake Avenue
Wilmerding, PA 15148
May 14, 2009
Via EDGAR
Lyn Shenk
Chanda DeLong
United States Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
| RE: | Westinghouse Air Brake Technologies Corporation. Form 10-K/A (Amendment No. 1 to Form 10-K) for the Year Ended December 31, 2008 Commission File No. 01-32833 |
Ladies and Gentlemen:
Accompanying this letter, in response to the recommendation set forth in your letter to us dated April 9, 2009, Westinghouse Air Brake Technologies Corporation hereby files Amendment No. 1 to our Form 10-K for the fiscal year ended December 31, 2008 adding the signature of the principal financial officer and principal accounting officer or controller.
Any comments or questions regarding this filing should be made to:
Christi L. Davis
Reed Smith
435 Sixth Avenue
Pittsburgh, PA 15219
(412) 288-7226
| Sincerely, |
| WESTINGHOUSE AIR BRAKE TECHNOLOGIES CORPORATION |
/s/ Alvaro Garcia-Tunon |
| Alvaro Garcia-Tunon |
| cc: | P. Dugan |
D. Labate
D. DeNinno, Esq.
C. Davis, Esq.
