September 26, 2024

William M. Thalman
Executive Vice President and Chief Financial Officer
L.B. Foster Company
415 Holiday Drive, Suite 100
Pittsburgh, PA 15220

       Re: L.B. Foster Company
           Form 10-K for Fiscal Year Ended December 31, 2023
           Form 10-Q for Fiscal Quarter Ended June 30, 2024
           Response dated September 17, 2024
           File No. 000-10436
Dear William M. Thalman:

       We have reviewed your September 17, 2024 response to our comment letter
and have the
following comment(s).

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

        After reviewing your response to this letter, we may have additional
comments. Unless we
note otherwise, any references to prior comments are to comments in our
September 4, 2024
letter.

Form 10-Q for Fiscal Quarter Ended June 30, 2024
Financial Statements
Condensed Consolidated Statements of Operations, page 4

1.     We read your response to prior comment 1. It appears the $3.477 million
gain on sale of
       the Magnolia, TX property should have been included in your operating
income for the
       three months ended March 31, 2024 and the six months ended June 30, 2024
pursuant to
       ASC 360-10-45-5. Please restate these financial statements accordingly.
In addition, file
       an Item 4.02 Form 8-K.
 September 26, 2024
Page 2

       Please contact Valeria Franks at 202-551-7705 or Rufus Decker at
202-551-3769, if you
have any questions.



                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Trade &
Services