WESTINGHOUSE AIR BRAKE TECHNOLOGIES CORPORATION.
1001 Air Brake Avenue
Wilmerding, PA 15148
August 26, 2011
Via EDGAR
Lyn Shenk
Branch Chief
United States Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
| RE: | Westinghouse Air Brake Technologies Corporation | |
| Form 10-K for the Year Ended December 31, 2010 | ||
| Filed February 25, 2011 | ||
| File No. 033-90866 |
Dear Mr. Shenk:
We respectfully request an extension until September 16, 2011 of the time in which we are required to respond definitively to the Commission’s comment letter referenced above. I will be travelling out of the country along with other relevant Westinghouse Air Brake Technologies Corporation personnel for an extended period so it is not practicable for us to have the required work completed in the time frame initially proposed in the Commission’s letter. We appreciate very much your attention and understanding.
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If you have any further questions or comments, please contact the undersigned at (412) 825-1638 or contact our counsel at K&L Gates LLP, Dave DeNinno (412-355-6513).
| Sincerely, |
| WESTINGHOUSE AIR BRAKE TECHNOLOGIES CORPORATION |
| /s/ Patrick D. Dugan |
| Patrick D. Dugan |
| Vice President of Finance, and Corporate Controller |
| cc: | A. Garcia-Tunon |
D. Labate
D. DeNinno, Esq.