SEC Comment Letter for TITAN INTERNATIONAL INC (TWI) (CIK 0000899751) (TWI) — Sep 16, 2015
TITAN INTERNATIONAL INC (TWI) (CIK 0000899751)
Date: Sept. 16, 2015 · CIK: 0000899751 · Accession: 0000000000-15-045901
AI Filing Summary & Sentiment
Letter
September 16 , 2015 Mail Stop 4631 Via E -mail Mr. John Hrudicka Chief Financial Officer Titan International, Inc. 2701 Spruce Street Quincy, IL 62301
RE: Titan International, Inc. Form 10 -K for the Year Ended December 31, 2014 Filed February 26, 2015 File No. 1 -12936
Dear Mr. Hrudicka:
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ John Cash
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September 16 , 2015 Mail Stop 4631 Via E -mail Mr. John Hrudicka Chief Financial Officer Titan International, Inc. 2701 Spruce Street Quincy, IL 62301 RE: Titan International, Inc. Form 10 -K for the Year Ended December 31, 2014 Filed February 26, 2015 File No. 1 -12936 Dear Mr. Hrudicka: We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ John Cash John Cash Accounting Branch Chief Office of Manufacturing and Construction