October 1, 2018

Patrick Dugan
Chief Financial Officer
Westinghouse Air Brake Technologies Corporation
1001 Air Brake Avenue
Wilmerding, PA 15148

       Re: Westinghouse Air Brake Technologies Corporation
           Registration Statement on Form S-4
           Filed September 20, 2018
           File No. 333-227444

Dear Mr. Dugan:

       We have limited our review of your registration statement to those
issues we have
addressed in our 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 this letter by amending your registration statement
and providing the
requested information. If you do not believe our comments apply to your facts
and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information you
provide in response to these comments, we may have additional comments.

Form S-4

General

1.     Please revise the combined prospectus-information statement as necessary
for consistency
       with the revised disclosure in the Westinghouse Air Brake Technologies
Corporation
       PREM14A and any outstanding comments on that proxy statement.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
 Patrick Dugan
Westinghouse Air Brake Technologies Corporation
October 1, 2018
Page 2

time for us to review any amendment prior to the requested effective date of
the registration
statement.

      Please contact J. Nolan McWilliams at (202) 551-3217 or John Dana Brown
at (202)
551-3859 with any questions you may have.



                                                             Sincerely,
FirstName LastNamePatrick Dugan
                                                    Division of Corporation
Finance
Comapany NameWestinghouse Air Brake Technologies Corporation
                                                    Office of Transportation
and Leisure
October 1, 2018 Page 2
cc:       Peter E. Devlin, Esq.
FirstName LastName