Company: ACA
Filing Date: 2025-01-10
Form Type: CORRESP
Source: 0001739445-25-000006
Chunk: 3

Company: Arcosa, Inc.
Filing Date: 2025-01-10
Form: CORRESP
Chunk 3
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 would have a major effect on the operations or financial results of the Company.

#### Note 4. Segment Information, page 72

#### 4.
Please revise your future filings to address the following (refer to ASC 280-10-50-41):

• disclose revenues from external customers attributed to your country of domicile and attributed to all foreign countries in total from which you derive revenues;

• disclose long-lived assets located in your country of domicile and located in all foreign countries in total in which you hold assets; and

• disclose the amount of revenues from external customers attributed to and the amount of long-lived assets in an individual foreign country, if material.

Response: We acknowledge the Staff’s comment and respectfully advise the Staff that for the year ended December 31, 2023, the Company disclosed the above-referenced information within “Note 4. Segment Information” for Mexico, which is the only foreign country in which it had material operations. In response to the Staff’s comment, in future filings the Company will also specifically disclose the required information for its operations within the United States which is its country of domicile, commencing with the Company’s Form 10-K for the fiscal year ending December 31, 2024.

Should you have any questions or comments with respect to the above, or believe that a call would be helpful in any way, please do not hesitate to contact me at (972) 942-6578.

Very truly yours,

Arcosa, Inc.

| By: |     | /s/ Gail M. Peck                                        |
|     |     | Gail M. Peck                                            
 Chief Financial Officer                                 |
| cc: |     | Eric D. Hurst – Vice President, Controller              
 Mark J. Elmore – Vice President and Corporate Secretary |