<SEC-DOCUMENT>0001193125-12-349852.txt : 20130307
<SEC-HEADER>0001193125-12-349852.hdr.sgml : 20130307
<ACCEPTANCE-DATETIME>20120810152633
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-12-349852
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20120810

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GATX CORP
		CENTRAL INDEX KEY:			0000040211
		STANDARD INDUSTRIAL CLASSIFICATION:	TRANSPORTATION SERVICES [4700]
		IRS NUMBER:				361124040
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		222 WEST ADAMS STREET
		CITY:			CHICAGO
		STATE:			X1
		ZIP:			60606-5314
		BUSINESS PHONE:		3126216200

	MAIL ADDRESS:	
		STREET 1:		222 WEST ADAMS STREET
		CITY:			CHICAGO
		STATE:			X1
		ZIP:			60606-5314

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GENERAL AMERICAN TRANSPORTATION CORP
		DATE OF NAME CHANGE:	19750722
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML><HEAD>
<TITLE>CORRESP</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">


<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE" ALIGN="center">


<TR>
<TD></TD>
<TD VALIGN="bottom" WIDTH="3%"></TD>
<TD WIDTH="58%"></TD>
<TD VALIGN="bottom" WIDTH="2%"></TD>
<TD></TD>
<TD></TD>
<TD></TD></TR>


<TR>
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD>
<TD HEIGHT="8" COLSPAN="4"></TD></TR>
<TR>
<TD VALIGN="middle" NOWRAP>


<IMG SRC="g395011snap_gatx.gif" ALT="LOGO">
&nbsp;</TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD VALIGN="middle"> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="3"><B>GATX Corporation</B></FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">222
West Adams Street</FONT></P> <P STYLE="margin-top:0px;margin-bottom:1px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Chicago, Illinois 60606</FONT></P></TD>
<TD VALIGN="bottom"><FONT SIZE="1">&nbsp;&nbsp;</FONT></TD>
<TD NOWRAP VALIGN="top"> <P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P> <P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P> <P STYLE="margin-bottom:0px; margin-top:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2"><B>&nbsp;</B></FONT></P> <P STYLE="margin-bottom:0px; margin-top:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"><I>&nbsp;</I></FONT></P>
<P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P> <P STYLE="margin-bottom:0px; margin-top:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">&nbsp;</FONT></P> <P STYLE="margin-bottom:0px; margin-top:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2">&nbsp;</FONT></P> <P STYLE="margin-bottom:1px; margin-top:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">&nbsp;</FONT></P></TD>
<TD NOWRAP VALIGN="top"> <P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P> <P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P> <P STYLE="margin-bottom:0px; margin-top:0px" ALIGN="right"><FONT
STYLE="font-family:Times New Roman" SIZE="2"><B>Peter J. Falconer</B></FONT></P> <P STYLE="margin-bottom:0px; margin-top:0px" ALIGN="right"><FONT STYLE="font-family:Times New Roman" SIZE="2"><I>Associate&nbsp;General&nbsp;Counsel</I></FONT></P>
<P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px" align="left">&nbsp;</P> <P STYLE="margin-bottom:0px; margin-top:0px" ALIGN="right"><FONT STYLE="font-family:Times New Roman" SIZE="2">Tel: 312.621.8086</FONT></P>
<P STYLE="margin-bottom:0px; margin-top:0px" ALIGN="right"><FONT STYLE="font-family:Times New Roman" SIZE="2">Fax: 312.499.7265</FONT></P>
<P STYLE="margin-bottom:1px; margin-top:0px" ALIGN="right"><FONT STYLE="font-family:Times New Roman" SIZE="2">peter.falconer@gatx.com</FONT></P></TD>
<TD NOWRAP VALIGN="top"> <P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P> <P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P> <P STYLE="margin-bottom:0px; margin-top:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2"><B>&nbsp;&nbsp;</B></FONT></P> <P STYLE="margin-bottom:0px; margin-top:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2"><I>&nbsp;&nbsp;</I></FONT></P>
<P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P> <P STYLE="margin-bottom:0px; margin-top:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">&nbsp;&nbsp;</FONT></P> <P STYLE="margin-bottom:0px; margin-top:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2">&nbsp;&nbsp;</FONT></P> <P STYLE="margin-bottom:1px; margin-top:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">&nbsp;&nbsp;</FONT></P></TD></TR>
</TABLE> <P STYLE="margin-top:18px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">August&nbsp;10, 2012 </FONT></P> <P STYLE="margin-top:18px;margin-bottom:0px"><FONT
STYLE="font-family:Times New Roman" SIZE="2"><B><U>VIA EDGAR CORRESPONDENCE </U></B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Ms.&nbsp;Linda Cvrkel </FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Branch Chief </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Division of Corporation Finance
</FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Securities and Exchange Commission </FONT></P>
<P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">100 F Street, N.E. </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Washington, D.C. 20549
</FONT></P> <P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>Re:</B></FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>GATX Corporation </B></FONT></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>&nbsp;&nbsp;</B></FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>Form 10-K for the year ended December&nbsp;31, 2011 </B></FONT></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>&nbsp;&nbsp;</B></FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>Filed February&nbsp;24, 2012 </B></FONT></TD></TR></TABLE>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>&nbsp;&nbsp;</B></FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2"><B>File No.&nbsp;001-02328 </B></FONT></TD></TR></TABLE> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT STYLE="font-family:Times New Roman" SIZE="2">Dear
Ms.&nbsp;Cvrkel: </FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; text-indent:4%"><FONT STYLE="font-family:Times New Roman" SIZE="2">On behalf of GATX Corporation (the &#147;Company&#148;), I am responding to the comment letter dated
July&nbsp;31, 2012, with respect to the above-referenced filing. Based on a telephonic discussion on August&nbsp;9, 2012, between Alex Cohen of Latham&nbsp;&amp; Watkins LLP, counsel to the Company, and Claire Erlanger of the Staff of the Division
of Corporation Finance (the &#147;Staff&#148;), we hereby confirm that the Company expects to respond to the Staff&#146;s comment letter on or about August&nbsp;28, 2012. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT
STYLE="font-family:Times New Roman" SIZE="2">If you have any questions or comments, or if you require any additional information, please call me at (312)&nbsp;621-8086. </FONT></P>
<P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE">


<TR>
<TD WIDTH="100%"></TD></TR>


<TR>
<TD VALIGN="top"><FONT STYLE="font-family:Times New Roman" SIZE="2">Sincerely yours,</FONT></TD></TR>
<TR>
<TD HEIGHT="16"></TD></TR>
<TR>
<TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000"><FONT STYLE="font-family:Times New Roman" SIZE="2">/s/ Peter J. Falconer</FONT></TD></TR>
<TR>
<TD VALIGN="bottom"><FONT STYLE="font-family:Times New Roman" SIZE="2">Peter J. Falconer</FONT></TD></TR>
<TR>
<TD VALIGN="bottom"><FONT STYLE="font-family:Times New Roman" SIZE="2">Associate General Counsel and</FONT></TD></TR>
<TR>
<TD VALIGN="bottom"><FONT STYLE="font-family:Times New Roman" SIZE="2">Assistant Secretary</FONT></TD></TR>
</TABLE>
</BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g395011snap_gatx.gif
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g395011snap_gatx.gif
M1TE&.#=A?P!B`.<``/___^_O[WM[>_?W]V-C8];G[\;>Y];O[];GY^_W_^_W
M][W>Y__W_\;6Y\[>YU*$G`A*<P!*A`A*>P!*>Q!*>Z6]SG.<K7NEO7.EO0!*
M<P!2>P!2A`!"<SESG/?__TI[E!!2>][G[W.<M3%KC,;6W@A2A#EKC"ECC`A:
MC`!">Z7&UDI[G"%:C+7.UBEKE!!:A#%SG#E[I6.4K4J$G+W.WHRUQ@!":S%C
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M>QA:<REKG*W&WE*,M9R]UH2USH2MO0A"<P!*C&.4M6N4I1!*<XR,C```````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M````````````````````````````````````````````````````````````
M`````````````````````"P`````?P!B```(_@`!"!Q(L*#!@P@3*ES(L*'#
MAQ`C2IQ(L:+%BQ@S:MS(L:/'CP8'>!H`LJ3)C`$(D#S)LN7#E"M=RIQ9$";-
MFS1MXMS)4B?/GQ]]`AVJ42C1HQ6-(ET*42G3IPN=0IUJ4"K5JP"L8IVJ=>O3
MKEZ7@@U[="S9H6;/_DRK=B?;MC??PITI=Z[+NG9[JLS[=2]?L7[_E@VLT$F0
MPX@3(X:SQZ$3.(HC4P'@(;+ERY>=+#2,60'#KB$X_7GR!`0(TJA3@Q!3`]#"
M0HQ.IU;]A$>#`IU*S][-N[>4,PFU1)*]^\WDJ(0-AGC"(8+SY]"A3YC`X<+"
M%LTC3(C^G#J3`MFY_HL?OWW#!/-_/!OT,"*%\^W:-VB*L*FA5AGNX8^7O@&$
M`859P+<!>1S`4$`F^NVWWW3O;9>"%@<U$!Y\\'%0@7W)$12%!!MHX.&`"C;X
M!A$)B7#>?AN8)\$"-D0`8H@P3J#!!)@<5$."VDTW`00A8!@3006X(0&#YC&X
MG8[:13?=$&ZH5Q`>%';'X'L<7,+!E$B&F."6)R10D`=-&!D=!WDXI%0A/'!@
M7G0I;JED>1,H85`0);PHG9*52/`FC-"!.!TBVFU1D"4RVNE<"HZ\E*$;[BGI
M8I+O13?C<QM`<"%!9T0)*7R33C!)"9#&Q^>4#0XXP1N:">1!$EE*28FB_C\*
M%$F1VFE@:)^FOCF!)`40=$&4,Q[)70G3!:LI><7F^.)V'-0PD`H9X)@C$(V9
MF>$5M';W'@]>N.%&&B_HJ!^2CW`Q$!4G'+E=L-HV"(D/\,;K`WD1E"`OL3)J
M.P$/)!;0A;3./6$NK`9=\2&ES`)1"$%[",&(L)N^,#``C61'9`0:.&>JG]85
MY,00`*?0@:\N3N?G!BD`X<$,X=V9:%,9\C!NBA%P8$6J!=$@`2*M3O!'(@-Y
M$5[&#;IH7IL3*&(0%2",ES)!V+T'(M$<+`(!>2ED$9%2,C_GH7-B')(0$#F.
M*[%`3J1+Z7L:-&UKR=.!8$1!3(LWP=,#.?$'_L1);L!!!RU+E\'$UL8*P!6D
M3B=!%`KE<*6X=X,P<!'1XCC!"X8\7C0';M`-0LAX%%3$U126-VF.8_(AD5)7
ML+G!R`H-0H@.6+B!A0ZVB[`P`"8$[AP'24@HX)H3B`$'04R'#(1!<5RI8((:
MI#`"&*M?RV:<%U'Q!*G/V7!!$"!CZ5P&P)W[N7AX$V3`$%K2J@$'@DS$^IL=
M#^1!`F#DGW\"_/>??[4.B!9W)C`$+0#B#2G`$K-D@+PC*.\@@6B7W8YT`NI5
MSW"MDPX'BE`0`_B!!R`,(0^N<(40_N$#C:F`[R*0@B1X```7:,ZXM`."XP"`
M"@Y$W_*4PP/43=`Y_D-@G/RLIT$:%&0!38N4!"<`@\;P`6`<$!0`@B"&\HP)
M0@))G@X1T@?N24<_34@*$;O#`2,29`%/^&')8/!"*`T0`B10E1Z:<[I#<3"+
M(-OB05@%L%!%@`?5NF#!N,.!%A2D`>>+5.(F@`</@*&'`_0"02J0`1\FR0[F
M>Z!!#*`G1[5K.F4:(@:_.`&M$021)OMB@T8F!X!-8`Y4H,-AZJ`V[O@@DWHL
MB!TJJ4H_40@"=Q#E()74AB-^#DG<F\[(W,!+)4;@"EUX0Q>ZX`-0#?`)0<AB
M(J.3OH'``7%%>UN1=&0>&\1!F`7)H'324!`B9"`%*>``!Q+X(E-]80TC_NCC
M=!(HIC<9\H;;A$XW!;*%1I7M40JTU0380+C"#=-K$7C"W`:B`#.<(0H8C:'E
MDH`&"+BRCAB3UG32\$(M<F>@!:BBE.`C,YIEB0-J>"',1BDEYYQ@#`E1`3\1
M1H8RK%!*'=*G=HQH4F[N<"`B<)Z2.*"")-:4.@W8VAB3E#$.S,""!L$`ZB@4
M!G#J<UU"Y4`/`*I)@21`I8L<0A!D$#CXI&"L,WVHOFRP`B?EK0M><Y,EGV>Y
MFDFRJ`(]*@`<T)QL:8<#7P"`$;;9H34E0:H8]"*%3H"%+%0@!SI(0M<\>2R,
M^=&3FY*`%@#[G&X65((9.`(4!%*#JV5K.B5H_BAR#">%FO9I.O-,H*X8!%+4
MQ5.>P`7N>5))I2F05CO=)-NM.*`#@E1!1I:S@DQ]9)`5G"AQ`T):@L8Y+LMM
M9PE,$(%XQRL")H0)3D=*P0F"$-#WI,\):12/!%8[D"ADR4_S)=@AHY6K/7''
M0P+R88`G(`$2(:0(NJ75D8R0PY,>%0FN="%!/'""/CV'`W)RJ$$:L(+\?+9H
MMM6.#W[070<!P4L("8(/(,8@#@BAO8?:H0*``+`A&-A7PB)5!G*@81LUDY3B
MBE2*;'`#''3`3]"Q`8\5H@.E;FH'F]4@['K0(O'<X"`%J)PE]X7BV2K$NK>Z
MU59/T"L6E"U7_KF._@"5Y()P#;!`E(F!0:7#P(.P3#\O*B-U$T("_AI-5`/<
M3@D6`(`"X,N*TS%!EQ&2@'1I:@(H(-8`10:`!G025Q9""+3RM=+Z*:0K!GC`
MU20P),@ID`*7L@"!%=<@3R<$`QE0J(Z&5&I3_\T#'U!3K5<-@AX=Q`,B\.AV
M2LVA$4PW(6,I@`&6S>QF._L``T&`LYN]Z(0H8-K8=O8""L"`92]@V@U`P$(<
MD&T#&*XJ&1(,3_"B;H^PN]T<>3>\BY+N>=.EWO:^"[[SK9=S\[LE\OXW10(N
M<$$6_-[^/CA("*[P'C?\)`Q_N)<E#O%]4QPE%K_X12*N<70GO.,;SSC(']$Y
?\GB+O.1Q1?E&.(YREI?<Y2,/@``^KO*:VYS?`0$`.S\_
`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
