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SEC Company Response from Titan Machinery Inc. (TITN) (CIK 0001409171) (TITN) — Dec 5, 2007

Titan Machinery Inc. (TITN) (CIK 0001409171)
Date: Dec. 5, 2007 · CIK: 0001409171 · Accession: 0001104659-07-087069

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File numbers found in text: 333-145526

Date
December 5, 2007
Author
CAPITAL GROUP LLC
Form
CORRESP
Company
Titan Machinery Inc. (TITN) (CIK 0001409171)

Letter

Craig-Hallum Capital Group LLC

222 South Ninth Street, Suite 350

Minneapolis, Minnesota 55402

December 5, 2007

Securities and Exchange Commission

BY EDGAR AND FACSIMILE

100 F Street, N.E., Mail Stop 3561

Washington, DC 20549

Re:

Titan Machinery Inc.

Registration Statement on Form S-1 (File No. 333-145526)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned hereby join Titan Machinery Inc. in requesting that the effective date of the above referenced Registration Statement on Form S-1 be accelerated and that such Registration Statement be accelerated so that it will be declared effective at 4:00 p.m. Eastern Time on Wednesday, December 5, 2007, or as soon thereafter as possible.

Pursuant to Rule 460 of the General Rules and Regulations under the Securities Act of 1933, as amended, please be advised that between November 16, 2007 and November 30, 2007, as of 12:00 noon Eastern Time, the undersigned have effected approximately the following distribution of copies of the Preliminary Prospectus, dated November 16, 2007:

FINRA

Underwriters

1,658

Dealers

Institutions

1,056

Others

Total

2,714 Copies

Very truly
yours,
CRAIG-HALLUM
CAPITAL GROUP LLC

Show Raw Text
CORRESP
1
filename1.htm

Craig-Hallum
Capital Group LLC

222 South Ninth Street, Suite 350

Minneapolis, Minnesota  55402

December 5, 2007

  Securities and
  Exchange Commission

  BY EDGAR AND FACSIMILE

  100 F Street, N.E., Mail Stop 3561

  Washington, DC 20549

  Re:

  Titan Machinery
  Inc.

  Registration
  Statement on Form S-1 (File No. 333-145526)

Ladies and Gentlemen:

Pursuant
to Rule 461 under the Securities Act of 1933, as amended, the undersigned
hereby join Titan Machinery Inc. in requesting that the effective date of the
above referenced Registration Statement on Form S-1 be accelerated and
that such Registration Statement be accelerated so that it will be declared
effective at 4:00 p.m. Eastern Time on Wednesday, December 5, 2007,
or as soon thereafter as possible.

Pursuant
to Rule 460 of the General Rules and Regulations under the Securities Act of
1933, as amended, please be advised that between November 16, 2007 and
November 30, 2007, as of 12:00 noon Eastern Time, the undersigned
have effected approximately the following distribution of copies of the
Preliminary Prospectus, dated November 16, 2007:

  FINRA

  0

  Underwriters

  1,658

  Dealers

  0

  Institutions

  1,056

  Others

  0

  Total

  2,714 Copies

  Very truly
  yours,

  CRAIG-HALLUM
  CAPITAL GROUP LLC

  ROBERT W. BAIRD
  & CO. INCORPORATED

  BY:

   CRAIG-HALLUM
  CAPITAL GROUP LLC

   As
  Representative of the Underwriters

  /s/

         John
  L. Flood

  John L. Flood

  Managing
  Partner