SEC Company Response from Titan Machinery Inc. (TITN) (CIK 0001409171) (TITN) — Nov 16, 2007
Titan Machinery Inc. (TITN) (CIK 0001409171)
Date: Nov. 16, 2007 · CIK: 0001409171 · Accession: 0001104659-07-083889
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-145526
Letter
Securities and Exchange Commission Titan Machinery Inc. Amendment No. 4 to Registration Statement on Form S-1 Filed November 16, 2007 File No. 333-145526
Re:
Dear Mr. Owings:
On behalf of Titan Machinery Inc. (the “Company”), we submit this letter in connection with the filing of Amendment No. 4 to the Company’s Registration Statement on Form S-1. Amendment No. 3 to the Form S-1 was filed on November 15, 2007 and contained inconsistencies between certain figures in the balance sheets in the “Summary Financial Data” and “Selected Financial Data” sections. We have corrected those inconsistencies in Amendment No. 4 and will supplementally provide you with a marked copy of Amendment No. 4 highlighting the changes.
If you have any questions regarding these matters, please contact me (612-492-7341) or, in my absence, Melodie R. Rose (612-492-7162) or Ryan Brauer (612-492-7252).
Sincerely,
/s/ Alexander Rosenstein
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CORRESP 1 filename1.htm November 16, 2007 VIA FEDERAL EXPRESS AND EDGAR Securities and Exchange Commission Attn: Mr. H. Christopher Owings 100 F Street, N.E., Mail Stop 3561 Washington, DC 20549 Re: Titan Machinery Inc. Amendment No. 4 to Registration Statement on Form S-1 Filed November 16, 2007 File No. 333-145526 Dear Mr. Owings: On behalf of Titan Machinery Inc. (the “Company”), we submit this letter in connection with the filing of Amendment No. 4 to the Company’s Registration Statement on Form S-1. Amendment No. 3 to the Form S-1 was filed on November 15, 2007 and contained inconsistencies between certain figures in the balance sheets in the “Summary Financial Data” and “Selected Financial Data” sections. We have corrected those inconsistencies in Amendment No. 4 and will supplementally provide you with a marked copy of Amendment No. 4 highlighting the changes. If you have any questions regarding these matters, please contact me (612-492-7341) or, in my absence, Melodie R. Rose (612-492-7162) or Ryan Brauer (612-492-7252). Sincerely, /s/ Alexander Rosenstein Alexander Rosenstein Direct Dial: 612.492.7341 Email: arosenstein@fredlaw.com cc: David J. Meyer Peter Christianson Jonathan R. Zimmerman Brian Bluhm