SEC Comment Letter for TITAN INTERNATIONAL INC (TWI) (CIK 0000899751) (TWI) — Jan 14, 2008
TITAN INTERNATIONAL INC (TWI) (CIK 0000899751)
Date: Jan. 14, 2008 · CIK: 0000899751 · Accession: 0000000000-08-002326
AI Filing Summary & Sentiment
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE Mail Stop 7010 January 14, 2008 Via U.S. mail and facsimile Mr. Kent W. Hackamack Vice President of Finance and Chief Financial Officer Titan International, Inc. 2701 Spruce Street Quincy, IL 62301 RE: Form 10-K for the fiscal year ended D ecember 31, 2006 File No. 1-12936
Dear Mr. Hackamack: We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time.
If you have any questions regarding our review of your filings, please direct them to Lisa Haynes, Staff Accountant, at ( 202) 551-3424 or, in her absence, to the undersigned at (202) 551-3769. S i n c e r e l y ,
R u f u s D e c k e r Accounting Branch Chief
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
Mail Stop 7010
January 14, 2008
Via U.S. mail and facsimile
Mr. Kent W. Hackamack Vice President of Finance and Chief Financial Officer
Titan International, Inc.
2701 Spruce Street Quincy, IL 62301
RE: Form 10-K for the fiscal year ended D ecember 31, 2006
File No. 1-12936
Dear Mr. Hackamack:
We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time.
If you have any questions regarding our review of your filings, please direct them
to Lisa Haynes, Staff Accountant, at ( 202) 551-3424 or, in her absence, to the
undersigned at (202) 551-3769. S i n c e r e l y ,
R u f u s D e c k e r Accounting Branch Chief