United States securities and exchange commission logo
May 20, 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 have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Technology