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Accuride Corporation

7140 Office Circle

Evansville, Indiana 47715

April 21, 2005

VIA FACSIMILE AND EDGAR TRANSMISSION

Max A. Webb

Assistant Director

Securities and Exchange Commission

Division of Corporation Finance

450 Fifth Street, N.W.

Washington, D.C.  20549-0303

                                                Re:                               Accuride Corporation

                                                                                                Registration Statement on Form S-1

                                                                                                File No. 333-121944

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act
of 1933, we hereby request acceleration of the effective date of the Registration
Statement on Form S-1 (No. 333-121944) (the “Registration Statement”) of Accuride
Corporation (the “Registrant”).
We respectfully request that the Registration Statement become effective
as of 2:00 p.m., Washington, D.C. time, on April 25, 2005, or as soon as
practicable thereafter.  Once the
Registration Statement has been declared effective, please orally confirm that
event with our counsel, Latham & Watkins LLP, by calling Mark Roeder at
(650) 463-3043.  We also respectfully
request that a copy of the written order from the Securities and Exchange
Commission (the “Commission”) verifying the effective time and date of
the Registration Statement be sent to our counsel, Latham & Watkins LLP,
Attention: Mark Roeder, by facsimile to (650) 463-2600.

The Company acknowledges the following:

•                  Should the Commission or the staff,
acting pursuant to delegated authority, declare the filing effective, it does
not foreclose the Commission from taking any action with respect to the filing;

•                  The action of the Commission or the
staff, acting pursuant to delegated authority in declaring the filing
effective, does not relieve the Company from its full responsibility for the
adequacy and accuracy of the disclosure in the filing; and

•                  The Company may not assert this action as
a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

Please do not hesitate to call Mr. Roeder at (650)
463-3043 if you have any questions regarding this request.

  Very truly yours,

  /s/ David K. Armstrong

  David K. Armstrong

  Senior Vice President/General Counsel and

  Corporate Secretary