0000000000-18-028726.txt : 20181030
0000000000-18-028726.hdr.sgml : 20181030
20180914163055
ACCESSION NUMBER: 0000000000-18-028726
CONFORMED SUBMISSION TYPE: UPLOAD
PUBLIC DOCUMENT COUNT: 2
FILED AS OF DATE: 20180914
FILED FOR:
COMPANY DATA:
COMPANY CONFORMED NAME: Arcosa, Inc.
CENTRAL INDEX KEY: 0001739445
STANDARD INDUSTRIAL CLASSIFICATION: FARM MACHINERY & EQUIPMENT [3523]
IRS NUMBER: 825339416
STATE OF INCORPORATION: DE
FISCAL YEAR END: 1231
FILING VALUES:
FORM TYPE: UPLOAD
BUSINESS ADDRESS:
STREET 1: 2525 N. STEMMONS FRWY
CITY: DALLAS
STATE: TX
ZIP: 75207
BUSINESS PHONE: 214-631-4420
MAIL ADDRESS:
STREET 1: 2525 N. STEMMONS FRWY
CITY: DALLAS
STATE: TX
ZIP: 75207
PUBLIC REFERENCE ACCESSION NUMBER: 0001140361-18-023783
LETTER
1
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TEXT-EXTRACT
2
filename2.txt
Mail Stop 3030
September 13,
2018
Antonio Carrillo
President and Chief Executive Officer
Arcosa, Inc.
2525 N. Stemmons Freeway
Dallas, Texas 75207-2401
Re: Arcosa, Inc.
Amendment No. 3 to Registration Statement on Form 10-12B
Filed August 29, 2018
File No. 001-38494
Dear Mr. Carrillo:
We have reviewed your filing and have the following comments. In
some of our
comments, we may ask you to provide us with information so we may better
understand your
disclosure.
Please respond to these comments within ten business days by
providing the requested
information or advise us as soon as possible when you will respond. If you
do not believe our
comments apply to your facts and circumstances, please tell us why in your
response.
After reviewing your response and any amendment you may file in
response to these
comments, we may have additional comments.
Exhibit 99.1
Arcosa Combined Financial Statements as of December 31, 2017
Note 7. Goodwill, page F-15
1. We note your response to prior comment 2 and 3. Please revise to
include enhanced
discussion, consistent with the response, that the impairment was
largely the result of a
significant downturn in certain energy markets served by Arcosa in
2015 and that the
impaired goodwill related to several acquisitions consummated in
2013 and 2014.
Antonio Carrillo
Arcosa, Inc.
September 13, 2018
Page 2
You may contact Kristin Lochhead at (202) 551-3664 or Brian Cascio,
Accounting
Branch Chief, at (202) 551-3676 if you have questions regarding comments on the
financial
statements and related matters. Please contact Tim Buchmiller at (202) 551-3635
or Daniel
Morris, Special Counsel, at (202) 551-3314 with any other questions.
Sincerely,
/s/ Daniel Morris for
Amanda Ravitz
Assistant Director
Office of Electronics
and Machinery
cc: Stephen F. Arcano, Esq.
Skadden, Arps, Slate, Meagher & Flom LLP
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