Company: ACA
Filing Date: 2025-01-10
Form Type: CORRESP
Source: 0001739445-25-000006
Chunk: 0

Company: Arcosa, Inc.
Filing Date: 2025-01-10
Form: CORRESP
Chunk 0
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January 10, 2025

#### VIA EDGAR TRANSMISSION
U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, D.C. 20549

Attention: SiSi Cheng and Hugh West

#### Re: Arcosa, Inc.

#### Form 10-K for the Year Ended December 31, 2023

#### Filed February 23, 2024

#### Form 8-K

#### Filed August 6, 2024

#### File No. 001-38494
Dear Ms. Cheng and Mr. West:

Arcosa, Inc. (“Arcosa” or the “Company”) is responding to the letter from the staff of the Division of Corporation Finance (the “Staff”) of the United States Securities and Exchange Commission (the “SEC”) dated December 16, 2024, containing comments on the above-referenced filings. For your convenience, the Company has included in this letter the Staff’s comments in bold and italics before providing the Company’s response to that comment. All terms used but not defined herein have the meanings assigned to such terms in the Form 8-K filed August 6, 2024 (the “Regulation FD 8-K”) and the Annual Report on Form 10-K for the Year Ended December 31, 2023 (the “Form 10-K”), respectively.

#### Form 8-K filed August 6, 2024

#### Exhibit 99.3

#### 1.
Your Exhibit 99.3 includes the unaudited financial statements of Stavola for the six months ended March 31, 2024 which appear to consist of only a balance sheet and an income statement. Please advise us how you consider these financial statements to meet the requirements of Rule 3-05 of Regulation S-X and Item 9.01 (a) (2) of Form 8-K.

Response: We acknowledge the Staff’s comment and respectfully advise the Staff that the financial information furnished under Item 7.01 of the Regulation FD 8-K filed August 6, 2024 was for informational purposes only in connection with the Company’s proposed senior secured Term Loan B Facility and was not intended to satisfy the

requirements under Rule 3-05 of Regulation S-X. The Company timely provided the financial statements required by Rule 3-05 of Regulation S-X with its filing of the Form 8-K/A on December 16