SEC Comment Letter 0000000000-24-012074 to SUPERIOR INDUSTRIES INTERNATIONAL INC (SUP) (CIK 0000095552)
SUPERIOR INDUSTRIES INTERNATIONAL INC (SUP) (CIK 0000095552)
Date: Oct. 30, 2024 · CIK: 0000095552 · Accession: 0000000000-24-012074
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File numbers found in text: 001-06615
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October 30, 2024
Dan Lee
Chief Financial Officer
Superior Industries International Inc.
26600 Telegraph Rd, Suite 400
Southfield, MI 48033
Re:Superior Industries International Inc.
Form 10-K for the Fiscal Year Ended December 31, 2023
Filed March 7, 2024
File No. 001-06615
Dear Dan Lee:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Manufacturing