Company: ACA
Filing Date: 2025-01-10
Form Type: CORRESP
Source: 0001739445-25-000006
Chunk: 1

Company: Arcosa, Inc.
Filing Date: 2025-01-10
Form: CORRESP
Chunk 1
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, 2024 (the “Closing Form 8-K/A”). Please refer to Exhibits 99.1 and 99.2 to the Closing Form 8-K/A for the audited consolidated financial statements of Stavola for the year ended September 30, 2023 and the unaudited consolidated financial statements of Stavola for the nine months ended June 30, 2024 as filed in accordance with Rule 3-05 of Regulation S-X and Item 9.01 (a) (2) of Form 8-K.

#### Item 9.01 - Financial Statements and Exhibits

#### 2.
Your Form 8-K filed August 6, 2024 includes audited financial statement of Stavola Holding Corporation and interim financial statements as of March 31, 2024. Please tell us your consideration given to also providing the pro forma financial information required by Article 11 of Regulation S-X.

Response: The Company timely provided the financial information required by Article 11 of Regulation S-X with its Closing Form 8-K/A filed December 16, 2024. Please refer to Exhibit 99.3 to the Closing Form 8-K/A for the unaudited pro forma condensed combined financial information as of and for the six months ended June 30, 2024 and the fiscal year ended December 31, 2023 as required by Article 11 of Regulation S-X.

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

#### Notes to Consolidated Financial Statements

#### Note 2. Acquisitions and Divestitures, page 68

#### 3.
Please provide us your analysis of how you determined that the sale of your storing tank business did not qualify as a strategic shift that has or will have a major effect on your operations and financial results. Refer to ASC 205-20-45-1B.

Response: In determining whether the sale of the storage tanks business in 2022 met the definition of a discontinued operation, we considered ASC 205-20-45-1B which states that “a disposal of a component of an entity or a group of components of an entity shall be reported in discontinued operations if the disposal represents a strategic shift that has (or will have) a major effect on an entity’s operations and financial results.” We also considered ASC 205-20-45-1C which states that “examples of a strategic shift that has (or will have) a major effect on the