May 15, 2018

VIA EDGAR

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

RE: Arcosa, Inc. Registration Statement on Form 10 Filed May 15, 2018

Dear Sir or Madam:

We are writing on behalf of our client, Trinity Industries, Inc. (“Trinity”).  Arcosa, Inc., a Delaware corporation (“Arcosa”), has submitted for filing under the Securities Exchange Act of 1934, as amended, a registration statement on Form 10 in connection with the proposed distribution to stockholders of Trinity of all of the shares of Arcosa’s common stock.  We wanted to take this opportunity to provide the staff of the Securities and Exchange Commission (the “Staff”) with our contact information and the applicable contact information for Trinity, should the Staff have any questions or comments in connection with its review of Arcosa’s Form 10.  Any questions or comments may be directed to:

Bryan Stevenson

Vice President, Associate General Counsel and Secretary

Trinity Industries, Inc.

2525 N. Stemmons Freeway

Dallas, TX 75207-2401

E-mail: bryan.stevenson@trin.net

Telephone: (214) 631-4420

or

Skadden, Arps, Slate, Meagher & Flom LLP

Four Times Square

New York, NY 10036-6522

Attn:       Stephen F. Arcano

Neil P. Stronski

E-mail:    stephen.arcano@skadden.com

neil.stronski@skadden.com

Telephone:  (212) 735-3000

We look forward to working with you in connection with the review of Arcosa’s Form 10.  If you have any questions, please feel free to contact me at (212) 735-2839.

Sincerely,

/s/ Neil P. Stronski                            

Neil P. Stronski

cc:	Bryan Stevenson
	Vice President, Associate General Counsel and Secretary
	Trinity Industries, Inc.