SecProbe.io

December 2, 2013

Via Facsimile
Mr. John P. Zimmer
Chief Financial Officer
Core Molding Technologies, Inc.
800 Manor Park Drive
Columbus, OH   43228 -0183

Re: Core Molding Technologies, Inc.
 Form 10 -K for the Fiscal Year Ended December 31, 20 12
 Filed March 27, 2013
 File No. 1-12505

Dear Mr.  Zimmer :

We have reviewed your filing and have the following comments.  In some of our
comments, we may ask you to provide us with information so we may better understand your
disclosure.

Please respond to this letter within ten business days by providing the requested
information or by advising us when you will provide the requested response.  If you do not
believe our comments apply to your fa cts and circumstances , please  tell us why in your response.

After reviewing the information you provide in response to these comments, we  may
have additional comments.

Form 10 -K for the Fiscal Year Ended December 31, 2012

Item 7. Manageme nt’s Discussion and Analysis of Financial Condition and Results of
Operations, page 20

Liquidity and Capital Resources, page 22

1. We note that you have operations in Mexico and undistributed earnings of your Mexican
subsidiary for which you have not provid ed deferred income taxes.  To the extent
material, please revise future annual and quarterly filings to address the following:
 Disclose the amount of cash and cash equivalents held by your Mexican
subsidiary as of each balance sheet date;
 Discuss the rang e of potential tax implications if such funds are repatriated to the
U.S.; and
 Discuss whether you intend to permanently reinvest these funds outside the U.S.

Mr. John P. Zimmer
Core Molding Technologies, Inc.
December 2, 2013
Page 2

 Item 8. Financial Statements and Supplementary Data, page 28

Note 5. Foreign Operations, page 38

2. Please tell us what information and/or reports your CODM uses to evaluate performance
and allocate resources for the company.  To the extent that you are aggregating the U.S.
and Mexican geographic operating segments into one reportable segment, please
demonstrate to us how you determined the aggregated segments are similar.

Note 12. Related Party Transactions, page 49

3. We note that your supply agreement with Navistar expired on October 31, 2013.  Please
confirm to us that you have entered into a new a greement or extension with Navistar and
term of such agreement.

We urge all persons who are responsible for the accuracy and adequacy of the disclosure
in the filing to be certain that the filing includes the information the Securities Exchange Act of
1934 and all applica ble Exchange Act  rules require.   Since the company and its management are
in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy
and adequacy of t he disclosures they have made.

In respondin g to our comments, please provide a written statement from the company
acknowledging that:

 the company is responsible for the adequacy and accuracy of the disclosure in the
filing;

 staff comments or changes to disclosure in response to staff comments do not
foreclose the Commission from taking any action with respect to 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.

You may contact Dale Welcome at (202) 551 -3865 or me at (202) 551 -3768  if you have
questions regarding these comments.

Sincerely,

/s/ John Cash

John Cash
Accounting Branch Chief