SEC Comment Letter 0000000000-24-005817 to PARK OHIO HOLDINGS CORP (PKOH) (CIK 0000076282) (PKOH)
PARK OHIO HOLDINGS CORP (PKOH) (CIK 0000076282)
Date: May 20, 2024 · CIK: 0000076282 · Accession: 0000000000-24-005817
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File numbers found in text: 333-279399
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United States securities and exchange commission logo
May 20, 2024
Matthew Crawford
Chief Executive Officer
PARK OHIO HOLDINGS CORP
6065 Parkland Boulevard
Cleveland, Ohio 44124
Re:PARK OHIO HOLDINGS CORP
Registration Statement on Form S-3
Filed May 14, 2023
File No. 333-279399
Dear Matthew Crawford:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Erin Donahue at 202-551-6063 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing