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SEC Company Response from SUPERIOR INDUSTRIES INTERNATIONAL INC (SUP) (CIK 0000095552) — Jun 11, 2021

SUPERIOR INDUSTRIES INTERNATIONAL INC (SUP) (CIK 0000095552)
Date: June 11, 2021 · CIK: 0000095552 · Accession: 0001193125-21-188760

AI Filing Summary & Sentiment

File numbers found in text: 333-256858

Date
June 11, 2021
Author
Chief
Form
CORRESP
Company
SUPERIOR INDUSTRIES INTERNATIONAL INC (SUP) (CIK 0000095552)

Letter

Re:

June 11, 2021

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-6010

Attention: Heather Clark

Superior Industries International, Inc.

Form S-3

Filed June 7, 2021

File No. 333-256858

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration by the Securities and Exchange Commission (the “Commission”) of the effective date of the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) of Superior Industries International, Inc. We respectfully request that the Registration Statement become effective as of 4:00 p.m., Washington, D.C. time, on June 15, 2021, or as soon as practicable thereafter.

The Company requests that we be notified of such effectiveness by a telephone call to Michael B. Hickey of Weil, Gotshal & Manges LLP at (212) 310-8050 and that such effectiveness also be confirmed in writing.

Very truly yours,
/s/ C. Timothy Trenary

Show Raw Text
CORRESP
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filename1.htm

CORRESP

 June 11, 2021

VIA EDGAR

 United States Securities and Exchange
Commission

 Division of Corporation Finance

 100 F Street,
N.E.

 Washington, D.C. 20549-6010

 Attention: Heather Clark

Re:

 Superior Industries International, Inc.

Form S-3

 Filed
June 7, 2021

 File No. 333-256858

 Ladies and Gentlemen:

 In
accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration by the Securities and Exchange Commission (the “Commission”) of the effective date of the above-referenced Registration
Statement on Form S-3 (the “Registration Statement”) of Superior Industries International, Inc. We respectfully request that the Registration Statement become effective as of 4:00 p.m.,
Washington, D.C. time, on June 15, 2021, or as soon as practicable thereafter.

 The Company requests that we be notified of such effectiveness by a
telephone call to Michael B. Hickey of Weil, Gotshal & Manges LLP at (212) 310-8050 and that such effectiveness also be confirmed in writing.

Very truly yours,

/s/ C. Timothy Trenary

 C. Timothy Trenary

 Chief
Financial Officer

 Superior Industries International, Inc.

cc: Michael B. Hickey, Esq.

 Weil, Gotshal & Manges
LLP