Exhibit

We have issued our reports dated February 23, 2018, with respect to the consolidated financial statements and internal control over financial reporting included in the Annual Report of American Railcar Industries, Inc. and subsidiaries on Form 10-K for the year ended December 31, 2017. We consent to the incorporation by reference of said reports in the Registration Statements of American Railcar Industries, Inc. and subsidiaries on Form S-8 (File No. 333-136680).