United States securities and exchange commission logo
April 29, 2024
Heinrich Jonker
Interim Chief Financial Officer
Astec Industries, Inc.
1725 Shepherd Road
Chattanooga, TN 37421
Re: Astec Industries,
Inc.
Form 10-K for the
Year Ended December 31, 2023
Filed February 28,
2024
File No. 001-11595
Dear Heinrich Jonker:
We issued comments to you on the above captioned filing on April
5, 2024. As of the
date of this letter, these comments remain outstanding and unresolved.
We expect you to provide
a complete, substantive response to these comments by May 13, 2024.
If you do not respond, we will, consistent with our obligations
under the federal securities
laws, decide how we will seek to resolve material outstanding comments
and complete our
review of your filing and your disclosure. Among other things, we may
decide to release
publicly, through the agency's EDGAR system, all correspondence,
including this letter, relating
to the review of your filings, consistent with the staff's decision to
publicly release comment and
response letters relating to disclosure filings it has reviewed.
Please contact Anastasia Kaluzienski at 202-551-3685 or Robert
Littlepage at 202-551-
3361 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology