December 18, 2012
VIA FEDERAL EXPRESS AND EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street NE
Washington, DC 20549
Attention: Linda Cvrkel, Branch Chief
| Re: | Federal Signal Corporation |
| Form 10-K for the Year Ended December 31, 2011 |
| Filed March 14, 2012 |
| Form 10-Q for the Quarter Ended June 30, 2012 |
| Filed August 3, 2012 |
| Form 8-K Dated September 4, 2012 |
| Filed September 7, 2012 |
| Response dated November 9, 2012 |
| File No. 001-06003 |
Dear Ms. Cvrkel:
We are in receipt of your comment letter dated November 15, 2012, in response to our letter dated November 9, 2012, and which relates to your earlier comment letter dated October 9, 2012 regarding the following filings of Federal Signal Corporation (the “Company”): Form 10-K for the year ended December 31, 2011, Form 10-Q for the quarter ended June 30, 2012, and Form 8-K dated September 4, 2012. The Company intends to carefully consider and respond to the staff’s comments. As per my discussion with Claire Erlanger on December 17, 2012, I understand that you have extended the date upon which we are required to file our response until and including January 4, 2013. If you have any questions, please contact me at (630) 954-2023 or by email at bwaverley@federalsignal.com. Thank you.
| Very truly yours, | ||
| FEDERAL SIGNAL CORPORATION | ||
| By: | /s/ Braden N. Waverley | |
| Braden N. Waverley, Interim Chief Financial Officer | ||
| cc: | Robert M. LaRose, Esq. |