SEC Comment Letter for TITAN INTERNATIONAL INC (TWI) (CIK 0000899751) (TWI) — Jun 18, 2018
TITAN INTERNATIONAL INC (TWI) (CIK 0000899751)
Date: June 18, 2018 · CIK: 0000899751 · Accession: 0000000000-18-018644
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File numbers found in text: 333-225442
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June 18, 2018
Michael G. Troyanovich
General Counsel
Titan International, Inc.
2701 Spruce Street
Quincy, IL 62301
Re:Titan International, Inc.
Registration Statement on Form S-4
Filed June 5, 2018
File No. 333-225442
Dear Mr. Troyanovich:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Sergio Chinos at (202) 551-7844 with any questions.
Division of Corporation Finance
Office of Manufacturing and
Construction