SEC Comment Letter 0000000000-24-001221 to TITAN INTERNATIONAL INC (TWI) (CIK 0000899751) (TWI)
TITAN INTERNATIONAL INC (TWI) (CIK 0000899751)
Date: Jan. 31, 2024 · CIK: 0000899751 · Accession: 0000000000-24-001221
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File numbers found in text: 001-12936
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United States securities and exchange commission logo
January 31, 2024
David A. Martin
SVP and Chief Financial Officer
Titan International, Inc.
1525 Kautz Road, Suite 600
West Chicago, IL 60185
Re:Titan International, Inc.
Form 10-K for the Year Ended December 31, 2022
File No. 001-12936
Dear David A. Martin:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Manufacturing