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
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File numbers found in text: 333-256858
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CORRESP 1 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