<SEC-DOCUMENT>0001171843-22-003862.txt : 20220520
<SEC-HEADER>0001171843-22-003862.hdr.sgml : 20220520
<ACCEPTANCE-DATETIME>20220520163053
ACCESSION NUMBER:		0001171843-22-003862
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		6
FILED AS OF DATE:		20220520
DATE AS OF CHANGE:		20220520
EFFECTIVENESS DATE:		20220520

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FreightCar America, Inc.
		CENTRAL INDEX KEY:			0001320854
		STANDARD INDUSTRIAL CLASSIFICATION:	RAILROAD EQUIPMENT [3743]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-265118
		FILM NUMBER:		22948053

	BUSINESS ADDRESS:	
		STREET 1:		125 SOUTH WACKER DRIVE
		STREET 2:		SUITE 1500
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60606
		BUSINESS PHONE:		(800) 458-2235

	MAIL ADDRESS:	
		STREET 1:		125 SOUTH WACKER DRIVE
		STREET 2:		SUITE 1500
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60606

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FCA Acquisition Corp.
		DATE OF NAME CHANGE:	20050316
</SEC-HEADER>
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<TYPE>S-8
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<FILENAME>fs8_052022.htm
<DESCRIPTION>FORM S-8
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    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center"><B>As filed with the Securities and Exchange Commission on May 20, 2022</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; font-size: 10pt; text-align: right">&nbsp;</TD>
    <TD STYLE="width: 50%; font-size: 10pt; text-align: right"><B>Registration No. 333-</B></TD></TR>
  </TABLE>
<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 18pt; text-align: center; margin: 0"><B>UNITED STATES</B></P>

<P STYLE="font-size: 18pt; text-align: center; margin: 0"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0"><B>Washington, D.C. 20549</B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 1pt; margin-bottom: 1pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: #7F0000 0.75pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0"></P>

<P STYLE="font-size: 18pt; text-align: center; margin: 0"><B>FORM S-8</B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0"><B>REGISTRATION STATEMENT</B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0"><B>UNDER</B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0"><B>THE SECURITIES ACT OF 1933</B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0"></P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 1pt; margin-bottom: 1pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: #7F0000 0.75pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0"></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0">&nbsp;<FONT STYLE="font-size: 24pt"><B>FreightCar America, Inc. </B></FONT></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0"><B>(Exact name of registrant as specified in its charter) </B></P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-size: 10pt; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 40%; font-size: 10pt; text-align: center"><B>Delaware</B></TD>
    <TD STYLE="width: 20%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 40%; font-size: 10pt; text-align: center"><B>25-1837219</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>
    <P STYLE="font-size: 10pt; text-align: center; margin: 0"><B>(State or other jurisdiction of</B></P>
    <P STYLE="font-size: 10pt; text-align: center; margin: 0"><B>incorporation or organization)</B></P></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>
    <P STYLE="font-size: 10pt; text-align: center; margin: 0"><B>(I.R.S. Employer</B></P>
    <P STYLE="font-size: 10pt; text-align: center; margin: 0"><B>Identification No.)</B></P></TD></TR>
  </TABLE>
<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

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  <TR>
    <TD STYLE="vertical-align: top; width: 40%">
    <P STYLE="font-size: 10pt; text-align: center; margin: 0"><B>125 South Wacker Drive, Suite 1500</B></P>
    <P STYLE="font-size: 10pt; text-align: center; margin: 0"><B>Chicago, Illinois</B></P></TD>
    <TD STYLE="vertical-align: top; width: 20%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 40%; font-size: 10pt; text-align: center"><B>60606</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>(Address of Principal Executive Offices)</B></FONT></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>(Zip Code)</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0"><B>FreightCar America, Inc. 2022 Long Term Incentive Plan</B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0"><B>(Full title of the plans)</B></P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0"><B>James R. Meyer</B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0"><B>Chief Executive Officer</B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0"><B>FreightCar America, Inc. </B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0"><B>125 South Wacker Drive, Suite 1500</B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0"><B>Chicago, Illinois 60606 </B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0"><B>(Name and address of agent for service) </B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0"><B>(800) 458-2235</B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0"><B>(Telephone number, including area code, of agent for service)</B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0"><B><I>Copy To:</I></B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0"><B>David A. Sakowitz, Esq.</B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0"><B>Winston &amp; Strawn LLP</B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0"><B>200 Park Avenue</B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0"><B>New York, New York 10166</B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0"><B>(212) 294-6700</B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0 0 10pt">Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of
&ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company&rdquo; and &ldquo;emerging growth
company&rdquo; in Rule&nbsp;12b-2 of the Exchange Act.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-size: 10pt">
  <TR>
    <TD STYLE="vertical-align: top; width: 20%">Large accelerated filer</TD>
    <TD STYLE="vertical-align: top; width: 30%">&#9744;</TD>
    <TD STYLE="vertical-align: top; width: 20%">Accelerated filer&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 30%">&#9744;</TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: top">Non-accelerated filer</TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Wingdings">&thorn;</FONT></TD>
    <TD STYLE="vertical-align: top">Smaller reporting company</TD>
    <TD STYLE="vertical-align: top"> <FONT STYLE="font-family: Wingdings">&thorn;</FONT></TD>
    </TR>
  <TR>
    <TD COLSPAN="2" STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">Emerging growth company&nbsp;</TD>
    <TD STYLE="vertical-align: top">&#9744;</TD>
    </TR>
  </TABLE>
<P STYLE="font-size: 10pt; text-align: justify; margin: 9pt 0 0">If an emerging growth company, indicate by check mark if the registrant
has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant
to Section 7(a)(2)(B) of the Securities Act. &#9744;</P>

<P STYLE="margin: 0pt; font-size: 10pt; text-align: justify">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0"><B></B></P>

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<P STYLE="margin: 0; font-size: 10pt; text-align: center"><B>PART I</B></P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0"><B>INFORMATION REQUIRED IN THE SECTION&nbsp;10(a) PROSPECTUS</B></P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0">FreightCar America, Inc., a Delaware corporation (the &ldquo;Registrant&rdquo;), shall deliver the
document containing the information in Part I of this Registration Statement on Form S-8 to each participant in the FreightCar America,
Inc. 2022 Long Term Incentive Plan as specified by Rule 428(b)(1) under the Securities Act of 1933, as amended (the &ldquo;1933 Act&rdquo;).&nbsp;
Such documents are not being filed with or included in this Registration Statement (by incorporation by reference or otherwise) in accordance
with the rules and regulations of the Securities and Exchange Commission (the &ldquo;Commission&rdquo;).&nbsp; In each case, such document
and the documents incorporated by reference into this Registration Statement pursuant to Item 3 of Part II of this Registration Statement,
taken together, constitute a prospectus that meets the requirements of Section&nbsp;10(a) of the 1933 Act.</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0"><B>PART II</B></P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0"><B>Item 3.<FONT STYLE="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>
Incorporation of Documents by Reference.</B></P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0">The following documents filed by the Registrant with the Commission are incorporated
by reference in this Registration Statement:</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 0 0pt 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1320854/000095017022004254/rail-20211231.htm">the
Registrant&rsquo;s annual report on Form 10-K for the fiscal year ended December 31, 2021, filed with the Commission on March 22,
2022 (File No.&nbsp;000-51237)</A>;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 0 0pt 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1320854/000095017022009025/rail-20220331.htm">the
Registrant&rsquo;s quarterly report on Form 10-Q for the fiscal quarter ended March&nbsp;31, 2022, filed with the Commission on May
10, 2022 (File No.&nbsp;000-51237)</A>;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 0 0pt 0.5in">(c)<FONT STYLE="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>
the Registrant&rsquo;s current reports on Form 8-K filed with the Commission on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1320854/000117184322000052/f8k_010422.htm">January
4, 2022</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1320854/000117184322000136/f8k_010622.htm">January 6, 2022</A>,
<A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1320854/000117184322000394/f8k_012122.htm">January 21, 2022</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1320854/000117184322000841/f8k_020822.htm">February
8, 2022</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1320854/000117184322001508/f8k_030122.htm">March 1, 2022</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1320854/000095017022005407/rail-20220404.htm">April
6, 2022</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1320854/000095017022009051/rail-20220505.htm">May 10, 2022</A> and
<A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1320854/000095017022010287/rail-20220512.htm">May 18, 2022 (File No. 000-51237)</A>;
and</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 0 0pt 0.5in">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 0 0pt 0.5in">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<A HREF="https://www.sec.gov/Archives/edgar/data/1320854/000119312505068567/d8a12g.htm">the
description of the Registrant&rsquo;s common stock contained in its Registration Statement on Form 8-A, filed with the Commission on April&nbsp;4,
2005 pursuant to Section&nbsp;12(g) of the Securities Exchange Act of 1934, as amended (the &ldquo;1934 Act&rdquo;), including any amendment
or report filed for the purpose of updating such description.</A></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0">All documents subsequently filed with the Commission by the Registrant pursuant
to Sections 13(a), 13(c), 14 and 15(d) of the 1934 Act prior to the filing of a post-effective amendment, which indicates that all securities
offered herein have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference
herein and to be part hereof from the respective dates of filing of such documents (other than the portions of such documents, which by
statute, by designation in such document or otherwise (including, but not limited to information disclosed by the Registrant under Items
2.02, 7.01, or 9.01 of any current report on Form 8-K), are not deemed filed with the Commission or are not regarded to be incorporated
herein by reference).&nbsp; Any statement contained herein or in a document incorporated or deemed to be incorporated by reference herein
shall be deemed to be modified or superseded for purposes hereof or for purposes of the related prospectus to the extent that a statement
contained herein or in any other subsequently filed document that is also incorporated or deemed to be incorporated herein modifies or
supersedes such statement.&nbsp; Any such statement so modified or superseded shall not be deemed, except as so modified or superseded,
to constitute a part of this Registration Statement.</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0"><B>Item 4.<FONT STYLE="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>
Description of Securities.</B></P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0">Not applicable.</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0"><B>Item 5.<FONT STYLE="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>
Interests of Named Experts and Counsel.</B></P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0">None.</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0"><B>Item 6.<FONT STYLE="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>
Indemnification of Directors and Officers.</B></P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0">The Registrant is incorporated under the laws of the State of Delaware. Section
145 of the Delaware General Corporation Law provides that a corporation may indemnify any persons who were, are or are threatened to be
made, parties to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative
(other than an action by or in the right of such corporation), by reason of the fact that such person is or was an officer, director,
employee or agent of such corporation, or is or was serving at the request of such corporation as a director, officer, employee or agent
of another corporation, partnership, joint venture, trust or other enterprise. The indemnity may include expenses (including attorneys&rsquo;
fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by such person in connection with such action,
suit or proceeding, provided such person acted in good faith and in a manner he or she reasonably believed to be in or not opposed to
the corporation&rsquo;s best interests and, with respect to any criminal action or proceeding, had no reasonable cause to believe that
his or her conduct was unlawful.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0"></P>

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<P STYLE="margin: 0; font-size: 10pt; text-align: justify">Section 145 of the Delaware General Corporation Law further authorizes a corporation
to purchase and maintain insurance on behalf of any person who is or was a director, officer, employee or agent of the corporation, or
is or was serving at the request of the corporation as a director, officer, employee or agent of another corporation or enterprise, against
any liability asserted against him or her and incurred by him or her in any such capacity, arising out of his or her status as such, whether
or not the corporation would otherwise have the power to indemnify him or her under Section 145 of the Delaware Corporation Law.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0">The Registrant&rsquo;s certificate of incorporation, as amended, eliminates
the personal liability of a director to the corporation or its stockholders for monetary damages for breach of fiduciary duty as a director,
except for liabilities arising: (a) from any breach of the director&rsquo;s duty of loyalty to the corporation or its stockholders; (b)
from acts or omissions not in good faith or which involve intentional misconduct or a knowing violation of law; (c) under Section 174
of the Delaware General Corporation Law; or (d) from any transaction from which the director derived an improper personal benefit. In
addition, the Registrant&rsquo;s bylaws provide for indemnification of directors, officers, employees and agents to the fullest extent
permitted by Delaware law and authorize the Registrant to purchase and maintain insurance to protect itself and any director, officer,
employee or agent of the Registrant or another business entity against any expense, liability or loss, regardless of whether the Registrant
would have the power to indemnify such person under the Registrant&rsquo;s bylaws or Delaware law.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0">Insofar as indemnification for liabilities arising under the 1933 Act may be
permitted to directors, officers or persons controlling the Registrant pursuant to the foregoing provisions, the Registrant has been informed
that in the opinion of the Commission such indemnification is against public policy as expressed in the 1933 Act and is therefore unenforceable.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0">In addition, the Registrant has purchased director and officer liability insurance
for the benefit of such persons.</P>

<P STYLE="font-size: 10pt; margin: 0"></P>

<P STYLE="font-size: 10pt; margin: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT>&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0"><B>Item 7.<FONT STYLE="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>
Exemption from Registration Claimed.</B></P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0">Not Applicable.</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0"><B>Item 8.<FONT STYLE="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>
Exhibits.</B></P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0">The following documents are filed as exhibits to this Registration Statement:</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 9%; border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt"><B>Exhibit No.</B></FONT></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 89%; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Description</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>4.1</TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="http://www.sec.gov/Archives/edgar/data/1320854/000119312505068565/dex44.htm" STYLE="-sec-extract: exhibit">Specimen Common Stock Certificate (incorporated by reference to Exhibit 4.4 to the Registrant&rsquo;s Registration Statement on Form S-1 (File No. 333-123384)).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>5.1*</TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="exh_51.htm">Opinion of Winston &amp; Strawn LLP.</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>23.1*</TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="exh_231.htm">Consent of Deloitte &amp; Touche LLP.</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>23.2*</TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="exh_232.htm">Consent of Grant Thornton LLP.</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>23.3*</TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="exh_51.htm">Consent of Winston &amp; Strawn LLP (included in Exhibit 5.1).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>24.1*</TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="#POA">Powers of attorney (included on the signature page of this Registration Statement).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>107*</TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="exh_107.htm">Filing Fee Table.</A></TD></TR>
  </TABLE>
<P STYLE="font-size: 10pt; margin: 0">*Filed herewith</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0"><B>Item 9.<FONT STYLE="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>
Undertakings.</B></P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0">(a)<FONT STYLE="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>
The undersigned Registrant hereby undertakes:</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0; text-indent: 0.5in">(1)<FONT STYLE="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>
To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0; text-indent: 1in"></P>

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<P STYLE="margin: 0; font-size: 10pt; text-align: justify; text-indent: 1in">(i)<FONT STYLE="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>
To include any prospectus required by Section&nbsp;10(a)(3) of the 1933 Act.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0; text-indent: 1in">(ii)<FONT STYLE="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>
To reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most recent post-effective
amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this Registration
Statement.&nbsp; Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of
securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering
range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in
volume and price represent no more than a 20% change in the maximum aggregate offering price set forth in the &ldquo;Calculation of Registration
Fee&rdquo; table in the effective Registration Statement.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0; text-indent: 1in">(iii)<FONT STYLE="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>
To include any material information with respect to the plan of distribution not previously disclosed in this Registration Statement or
any material change to such information in this Registration Statement.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0; text-indent: 0.5in"><I>Provided</I>, <I>however</I>, that paragraphs (a)(1)(i)
and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained
in periodic reports filed by the Registrant pursuant to Section&nbsp;13 or Section&nbsp;15(d) of the 1934 Act that are incorporated by
reference in this Registration Statement.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0; text-indent: 0.5in">(2)<FONT STYLE="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>
That, for the purpose of determining any liability under the 1933 Act, each such post-effective amendment shall be deemed to be a new
registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to
be the initial bona fide offering thereof.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0; text-indent: 0.5in">(3)<FONT STYLE="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>
To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
of the offering.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0; text-indent: 0.5in">(4)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;That, for
the purpose of determining liability of the Registrant under the 1933 Act to any purchaser in the initial distribution of the securities,
in a primary offering of securities of the Registrant pursuant to this Registration Statement, regardless of the underwriting method used
to sell the securities to the purchaser, if the securities are offered or sold to such purchaser by means of any of the following communications,
the Registrant will be a seller to the purchaser and will be considered to offer or sell such securities to such purchaser: (i) any preliminary
prospectus or prospectus of the Registrant relating to the offering required to be filed pursuant to Rule 424; (ii) any free writing prospectus
relating to the offering prepared by or on behalf of the Registrant or used or referred to by the Registrant; (iii) the portion of any
other free writing prospectus relating to the offering containing material information about the Registrant or its securities provided
by or on behalf of the Registrant; and (iv) any other communication that is an offer in the offering made by the Registrant to the purchaser.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0">(b)<FONT STYLE="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>
The Registrant hereby undertakes that, for purposes of determining any liability under the 1933 Act, each filing of the Registrant&rsquo;s
annual report pursuant to Section&nbsp;13(a) or Section&nbsp;15(d) of the 1934 Act (and, where applicable, each filing of an employee
benefit plan&rsquo;s annual report pursuant to Section&nbsp;15(d) of the 1934 Act) that is incorporated by reference in this Registration
Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities
at that time shall be deemed to be the initial bona fide offering thereof.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0">(c)<FONT STYLE="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT>
Insofar as indemnification for liabilities arising under the 1933 Act may be permitted to directors, officers and controlling persons
of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission
such indemnification is against public policy as expressed in the 1933 Act and is, therefore, unenforceable.&nbsp; In the event that a
claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director,
officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director,
officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel
the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification
by it is against public policy as expressed in the 1933 Act and will be governed by the final adjudication of such issue.</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0"></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0"><B></B></P>

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<P STYLE="margin: 0; font-size: 10pt; text-align: center"><B>SIGNATURES</B></P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0">Pursuant to the requirements of the Securities Act of 1933, the Registrant
certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this
Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in Chicago, Illinois, on May 20, 2022.</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
  <TR>
    <TD STYLE="width: 60%">&nbsp;</TD>
    <TD STYLE="width: 6%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 0%">&nbsp;</TD>
    <TD STYLE="width: 34%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="3">
    <P STYLE="font-size: 10pt; margin: 0"><B>FREIGHTCAR AMERICA, INC.</B></P>
    <P STYLE="font-size: 10pt; margin: 0">&nbsp;</P></TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">/s/ James R. Meyer</TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">By:&nbsp;&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center; vertical-align: bottom"><P STYLE="text-align: left; border-top: #7F0000 0.75pt solid; margin: 0; font-size: 10pt"><B>Name: </B>James R. Meyer</P>

<P STYLE="text-align: left; margin: 0; font-size: 10pt"><B>Title:</B> President and Chief Executive Officer</P>

</TD></TR>
  </TABLE>
<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0"><B><A NAME="POA"></A>KNOW ALL PERSONS BY THESE PRESENTS</B>, that each person whose signature
appears below constitutes and appoints each of James R. Meyer and Michael A. Riordan as such person&rsquo;s true and lawful attorney-in-fact
and agent, with full power of substitution and revocation, for such person and in such person&rsquo;s name, place and stead, in any and
all capacities to sign any and all amendments (including post-effective amendments) to this Registration Statement, and to file the same
with all exhibits thereto, and the other documents in connection therewith, and any registration statement relating to any offering made
pursuant to this Registration Statement that is to be effective upon filing pursuant to Rule 462(b) under the 1933 Act with the Commission,
granting unto said attorney-in-fact and agent full power and authority to do and perform each and every act and things requisite and necessary
to be done, as fully to all intents and purposes as such person might or could do in person, hereby ratifying and confirming all that
said attorney-in-fact and agent, or his substitute, may lawfully do or cause to be done by virtue hereof.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0">Pursuant to the requirements of the 1933 Act, this Registration Statement has
been signed by the following persons in their capacities on the dates listed below.</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-size: 10pt">
  <TR>
    <TD STYLE="width: 31%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="width: 37%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="width: 30%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>
    <P STYLE="font-size: 10pt; text-align: center; margin: 0 0 0.75pt; border-bottom: black 0.75pt solid"><B>Signature</B></P></TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font-size: 10pt; text-align: center; margin: 0 0 0.75pt; border-bottom: black 0.75pt solid"><B>Title</B></P></TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font-size: 10pt; text-align: center; margin: 0 0 0.75pt; border-bottom: black 0.75pt solid"><B>Date</B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">
    <P STYLE="font-size: 10pt; text-align: center; border-bottom: black 0.75pt solid; margin-right: 0; margin-bottom: 0; margin-left: 0">/s/
    James R. Meyer</P>
    <P STYLE="font-size: 10pt; text-align: center; margin: 0 0 0.75pt"><B>James R. Meyer</B></P></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: center">President and Chief Executive Officer <BR>
and&nbsp;Director (Principal Executive Officer)</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">May 19, 2022</TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">
    <P STYLE="font-size: 10pt; text-align: center; border-bottom: black 0.75pt solid; margin-right: 0; margin-bottom: 0; margin-left: 0">/s/
    Michael A. Riordan</P>
    <P STYLE="font-size: 10pt; text-align: center; margin: 0 0 0.75pt"><B>Michael A. Riordan</B></P></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD>
    <P STYLE="font-size: 10pt; text-align: center; margin: 0">Vice&nbsp;President,&nbsp;Finance,&nbsp;Chief&nbsp;Financial<BR>
</P>
    <P STYLE="font-size: 10pt; text-align: center; margin: 0">Officer and Treasurer (Principal Financial <BR>
Officer and Principal Accounting
    Officer)</P></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">May 19, 2022</FONT></TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">
    <P STYLE="font-size: 10pt; text-align: center; border-bottom: black 0.75pt solid; margin-right: 0; margin-bottom: 0; margin-left: 0">/s/
    William D. Gehl</P>
    <P STYLE="font-size: 10pt; text-align: center; margin: 0 0 0.75pt"><B>William D. Gehl</B></P></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">Chairman of the Board and Director</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">May 19, 2022</FONT></TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">
    <P STYLE="font-size: 10pt; text-align: center; border-bottom: black 0.75pt solid; margin-right: 0; margin-bottom: 0; margin-left: 0">/s/
    Elizabeth K. Arnold</P>
    <P STYLE="font-size: 10pt; text-align: center; margin: 0 0 0.75pt"><B>Elizabeth K. Arnold </B></P></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">Director</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">May 19, 2022</FONT></TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">
    <P STYLE="font-size: 10pt; text-align: center; border-bottom: black 0.75pt solid; margin-right: 0; margin-bottom: 0; margin-left: 0">/s/
    Jesus Salvador Gil Benavides</P>
    <P STYLE="font-size: 10pt; text-align: center; margin: 0 0 0.75pt"><B>Jesus Salvador Gil Benavides</B></P></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">Director</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">May 19, 2022</FONT></TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">
    <P STYLE="font-size: 10pt; text-align: center; border-bottom: black 0.75pt solid; margin-right: 0; margin-bottom: 0; margin-left: 0"><FONT STYLE="font-variant: small-caps">/s/
    </FONT>Rodger L. Boehm</P>
    <P STYLE="font-size: 10pt; text-align: center; margin: 0 0 0.75pt"><B>Rodger L. Boehm</B></P></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">Director</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">May 19, 2022</FONT></TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">
    <P STYLE="font-size: 10pt; text-align: center; border-bottom: black 0.75pt solid; margin-right: 0; margin-bottom: 0; margin-left: 0"><FONT STYLE="font-variant: small-caps">/s/
    </FONT>Malcolm F. Moore</P>
    <P STYLE="font-size: 10pt; text-align: center; margin: 0 0 0.75pt"><B>Malcolm F. Moore</B></P></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">Director</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">May 19, 2022</FONT></TD></TR>
  </TABLE>
<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0"><B></B></P>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="margin: 0; font-size: 10pt; text-align: center"><B>INDEX TO EXHIBITS</B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 9%; border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt"><B>Exhibit No.</B></FONT></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 89%; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Description</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>4.1</TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="http://www.sec.gov/Archives/edgar/data/1320854/000119312505068565/dex44.htm" STYLE="-sec-extract: exhibit">Specimen Common Stock Certificate (incorporated by reference to Exhibit 4.4 to the Registrant&rsquo;s Registration Statement on Form S-1 (File No. 333-123384)).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>5.1</TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="exh_51.htm">Opinion of Winston &amp; Strawn LLP.</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>23.1</TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="exh_231.htm">Consent of Deloitte &amp; Touche LLP.</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>23.2</TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="exh_232.htm">Consent of Grant Thornton LLP.</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>23.3</TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="exh_51.htm">Consent of Winston &amp; Strawn LLP (included in Exhibit 5.1).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>24.1</TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="#POA">Powers of Attorney (included on the signature page of this Registration Statement).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>107</TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="exh_107.htm">Filing Fee Table.</A></TD></TR>
  </TABLE>
<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="margin: 0; font-size: 10pt">&nbsp;</P>

<P STYLE="margin: 0; font-size: 10pt">&nbsp;</P>

<P STYLE="margin: 0; font-size: 10pt">&nbsp;</P>

<P STYLE="margin: 0; font-size: 10pt">&nbsp;</P>

<P STYLE="text-align: center; border-bottom: Black 4pt solid; margin-top: 0; margin-bottom: 0; font-size: 10pt">5</P>

<P STYLE="margin: 0; font-size: 10pt">&nbsp;</P>

<P STYLE="margin: 0; font-size: 10pt">&nbsp;</P>

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<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>exh_51.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0; font-size: 10pt; text-align: right"><B>Exhibit 5.1</B></P>

<P STYLE="margin: 0; font-size: 10pt; text-align: right"><B>&nbsp;</B></P>

<P STYLE="margin: 0; font-size: 10pt; text-align: right"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="width: 100%"><IMG SRC="winston.jpg" ALT="">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="text-align: right">May 20, 2022</TD></TR>
</TABLE>

<P STYLE="margin: 0; font-size: 10pt; text-align: right"><B>&nbsp;</B></P>

<P STYLE="margin: 0"></P>

<P STYLE="font-size: 10pt; margin: 0">FreightCar America, Inc.</P>

<P STYLE="font-size: 10pt; margin: 0">125 S. Wacker Dr.</P>

<P STYLE="font-size: 10pt; margin: 0">Suite 1500</P>

<P STYLE="font-size: 10pt; margin: 0">Chicago, Illinois 60606</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0">Re:&#8239;&#8239;&#8239;&#8239;&#8239;<U>Registration Statement on Form S-8</U></P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0">Ladies and Gentlemen:</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.5in; margin: 0">We have acted as special counsel for FreightCar America,
Inc., a Delaware corporation (the &ldquo;Company&rdquo;), in connection with the preparation and filing of the Company&rsquo;s registration
statement on Form S-8 (the &ldquo;Registration Statement&rdquo;) filed with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;)
on the date hereof under the Securities Act of 1933, as amended (the &ldquo;Act&rdquo;), relating to the offer and sale of an aggregate
of up to 1,675,000 shares (the &ldquo;Shares&rdquo;) of the Company&rsquo;s common stock, par value $0.01 per share (&ldquo;Common Stock&rdquo;),
issuable pursuant to the terms and in the manner set forth in the FreightCar America, Inc. 2022 Long Term Incentive Plan (the &ldquo;Plan&rdquo;).</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 1in; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.5in; margin: 0">This opinion letter is being furnished in accordance with
the requirements of Item 601(b)(5) of Regulation S-K under the Act.</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 1in; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.5in; margin: 0">In rendering the opinion set forth below, we have examined
and relied upon such certificates, corporate records, agreements, instruments and other documents that we considered necessary or appropriate
as a basis for the opinion, including (i)&nbsp;the Registration Statement, (ii)&nbsp;the Certificate of Incorporation of the Company,
as amended, (iii)&nbsp;the Third Amended and Restated By-laws of the Company and (iv) the Plan. In our examination, we have assumed the
legal capacity of all natural persons, the genuineness of all signatures, the authenticity of all documents submitted to us as certified
or photostatic copies and the authenticity of the originals of such latter documents. As to any facts material to this opinion that we
did not independently establish or verify, we have relied upon oral or written statements and representations of officers and other representatives
of the Company and others.</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.5in; margin: 0">Based upon the foregoing and subject to the assumptions,
qualifications and limitations set forth herein, we are of the opinion that the Shares, when issued, sold and delivered pursuant to the
terms and in the manner set forth in the Plan, and assuming that the Shares have been and remain duly reserved for issuance within the
limits of the Common Stock then remaining authorized but unissued, will be validly issued, fully paid and nonassessable.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0">&nbsp;</P>

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<P STYLE="font-size: 10pt; margin: 0">FreightCar America, Inc.</P>

<P STYLE="margin: 0; font-size: 10pt">May 20, 2022</P>

<P STYLE="margin: 0; font-size: 10pt">Page 2</P>

<P STYLE="margin: 0; font-size: 10pt; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0; font-size: 10pt; text-align: justify">&nbsp;</P>

<P STYLE="margin: 0; font-size: 10pt; text-align: justify"></P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.5in; margin: 0 0 12pt">The foregoing opinion is based upon and limited
to the General Corporation Law of the State of Delaware (including the statutory provisions, all applicable provisions of the Delaware
Constitution and reported judicial decisions interpreting the foregoing). We express no opinion herein as to any other laws, statutes,
regulations or ordinances.</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 0.5in; margin: 0">We hereby consent to the filing of this opinion as Exhibit
5.1 to the Registration Statement. In giving such consent, we do not concede that we are experts within the meaning of the Act or the
rules and regulations thereunder or that this consent is required by Section&nbsp;7 of the Act.</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0">&nbsp;</P>

<P STYLE="margin: 0 0 0 380pt; font-size: 10pt">Very truly yours,</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 3in">&nbsp;</P>

<P STYLE="margin: 0 0 0 380pt; font-size: 10pt"><U>/s/ Winston &amp; Strawn LLP</U></P>

<P STYLE="font-size: 10pt; margin: 0 0 0 3in">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0 0 0 3in">&nbsp;</P>

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<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>exh_231.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0pt; font-size: 10pt; text-align: right"><B>Exhibit 23.1</B></P>

<P STYLE="font-size: 10pt; text-align: right; margin: 0 0 8pt"><B>&nbsp;</B></P>

<P STYLE="margin: 0pt; font-size: 10pt; text-align: center"><B>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</B></P>

<P STYLE="margin: 0pt; font-size: 10pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="margin: 0pt; font-size: 10pt">We consent to the incorporation by reference in this Registration Statement on Form S-8 of
our report dated March 24, 2021 relating to the financial statements of FreightCar America, Inc. and subsidiaries (the &ldquo;Company&rdquo;),
appearing in the Annual Report on Form 10-K of the Company for the year ended December 31, 2021.</P>

<P STYLE="margin: 0pt; font-size: 10pt">&nbsp;</P>

<P STYLE="margin: 0pt; font-size: 10pt">/s/ Deloitte &amp; Touche LLP</P>

<P STYLE="margin: 0pt; font-size: 10pt">&nbsp;</P>

<P STYLE="margin: 0pt; font-size: 10pt">Chicago, Illinois</P>

<P STYLE="margin: 0pt; font-size: 10pt">&nbsp;</P>

<P STYLE="margin: 0pt; font-size: 10pt">May 20, 2022</P>

<P STYLE="font-size: 10pt; margin: 0 0 8pt">&nbsp;</P>

</BODY>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>4
<FILENAME>exh_232.htm
<DESCRIPTION>EXHIBIT 23.2
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 23.2</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We have issued our report dated March 21, 2022 with respect to the
consolidated financial statements of FreightCar America, Inc. included in the Annual Report on Form 10-K for the year ended December 31,
2021, which are incorporated by reference in this Registration Statement. We consent to the incorporation by reference of the aforementioned
report in this Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">/s/ GRANT THORNTON LLP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Chicago, Illinois</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">May 20, 2022</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

</BODY>
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<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>5
<FILENAME>exh_107.htm
<DESCRIPTION>EX-FILING FEES
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 107</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Calculation of Filing Fee Tables</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.05pt"><FONT STYLE="font-size: 18pt"><B>Form
S-8</B></FONT><BR>
<FONT STYLE="font-size: 10pt">(Form Type)</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.05pt"><FONT STYLE="font-size: 18pt"><B>FreightCar
America, Inc.</B></FONT><BR>
<FONT STYLE="font-size: 10pt">(Exact Name of Registrant as Specified in its Charter)</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.05pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Table 1: Newly Registered Securities</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 9%; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Security&nbsp;Type</B></FONT></TD>
    <TD STYLE="width: 31%; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Security Class Title</B></FONT></TD>
    <TD STYLE="width: 13%; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Fee Calculation Rule (1)</B></FONT></TD>
    <TD STYLE="width: 12%; border-bottom: Black 1pt solid">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 4.15pt"><B>Amount </B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 4.15pt"><B>Registered (2)</B></P></TD>
    <TD STYLE="width: 10%; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Proposed Maximum Offering Price Per Unit (3)</B></FONT></TD>
    <TD STYLE="width: 10%; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Maximum Aggregate Offering Price</B></FONT></TD>
    <TD STYLE="width: 7%; border-bottom: Black 1pt solid; text-align: center; text-indent: 1.9pt"><FONT STYLE="font-size: 10pt"><B>Fee&nbsp;Rate</B></FONT></TD>
    <TD STYLE="width: 8%; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Amount of Registration Fee</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Equity</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">Common Stock, $0.01 par value per share</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Other</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">1,675,000</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">$4.56</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">$7,638,000</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">.0000927</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">$708.04</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="4" STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>Total Offering Amounts</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">$7,638,000</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">$708.04</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="4"><FONT STYLE="font-size: 10pt"><B>Net Fee Due</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt double; text-align: center"><FONT STYLE="font-size: 10pt">$708.04</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(1) Fee calculated in accordance with Rules 457(c)
and (h) under the Securities Act of 1933 (the &ldquo;Securities Act&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(2) 1,675,000 shares of common stock of the Registrant
covered by this Registration Statement are authorized and reserved for issuance under the FreightCar America, Inc. 2022 Long Term Incentive
Plan. In accordance with Rule 416(a) under the Securities Act of 1933, as amended, this Registration Statement shall be deemed to cover
any additional shares of the Registrant&rsquo;s common stock that become issuable under the FreightCar America, Inc. 2022 Long Term Incentive
Plan as a result of a stock split, stock dividend or similar adjustment of the outstanding shares of common stock of the Registrant.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(3) Estimated solely for the purpose of calculating
the registration fee pursuant to Rules 457(c) and (h) under the Securities Act of 1933, as amended. Such computation is based on the average
of the high and low prices of the Registrant&rsquo;s common stock as reported on the Nasdaq Global Market on May 19, 2022, a date within
five business days of the date of this Registration Statement.</P>

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<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>6
<FILENAME>winston.jpg
<DESCRIPTION>GRAPHIC
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
