SEC Comment Letter for SUPERIOR INDUSTRIES INTERNATIONAL INC (SUP) (CIK 0000095552) — Jun 10, 2021
SUPERIOR INDUSTRIES INTERNATIONAL INC (SUP) (CIK 0000095552)
Date: June 10, 2021 · CIK: 0000095552 · Accession: 0000000000-21-007206
AI Filing Summary & Sentiment
File numbers found in text: 333-256858
Letter
United States securities and exchange commission logo June 10, 2021 C. Timothy Trenary Chief Financial Officer Superior Industries International, Inc. 26600 Telegraph Road, Suite 400 Southfield, Michigan 48033 Re:Superior Industries International, Inc. Form S-3 Filed June 7, 2021 File No. 333-256858 Dear Mr. Trenary: 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 Heather Clark at 202-551-3624 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
June 10, 2021
C. Timothy Trenary
Chief Financial Officer
Superior Industries International, Inc.
26600 Telegraph Road, Suite 400
Southfield, Michigan 48033
Re:Superior Industries International, Inc.
Form S-3
Filed June 7, 2021
File No. 333-256858
Dear Mr. Trenary:
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 Heather Clark at 202-551-3624 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing