SEC Comment Letter 0000000000-23-009954 to KEYSTONE AUTOMOTIVE INDUSTRIES INC (CIK 0001012393)
KEYSTONE AUTOMOTIVE INDUSTRIES INC (CIK 0001012393)
Date: Sept. 8, 2023 · CIK: 0001012393 · Accession: 0000000000-23-009954
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File numbers found in text: 333-274311
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United States securities and exchange commission logo
September 8, 2023
Dominick Zarcone
Chief Executive Officer
LKQ CORP
500 West Madison Street
Suite 2800
Chicago, IL 60661
Re:LKQ CORP
Registration Statement on Form S-4
Filed September 1, 2023
File No. 333-274311
Dear Dominick Zarcone:
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 Nicholas Nalbantian at 202-551-7470 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Jason Schendel