March 14, 2025

Nicholas J. Randall
Chief Executive Officer
FreightCar America, Inc.
125 South Wacker Drive, Suite 1500
Chicago, Illinois 60606

        Re: FreightCar America, Inc.
            Registration Statement on Form S-3
            Filed February 28, 2025
            File No. 333-285463
Dear Nicholas J. Randall:

       We have conducted a limited review of your registration statement and
have the
following comments.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies 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 this letter, we may have additional comments.

Registration Statement on Form S-3 filed February 28, 2025
General

1.     Please revise your registration statement to specifically incorporate by
reference your
       Form 10-K for the fiscal year ended December 31, 2024. Refer to Item
12(a)(1) of
       Form S-3. In addition, your filing currently omits certain disclosure
concerning
       officers and directors that is required by the Form. Please be advised
that we cannot
       accelerate the effective date of your registration statement until you
have amended
       your Form 10-K to include the Part III information or have filed a proxy
statement
       which includes such information. For guidance, please refer to Question
123.01 of the
       Securities Act Forms Compliance and Disclosure Interpretations.
 March 14, 2025
Page 2
Selling Stockholder, page 27

2.     Please revise page 29 to clearly indicate the beneficial owner and
natural person with
       dispositive voting power for the entity in the table.

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

       Please contact Thomas Jones at 202-551-3602 or Jay Ingram at
202-551-3397 with
any questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of
Manufacturing
cc:   David A. Sakowitz, Esq.