0001193125-11-028401.txt : 20120927 0001193125-11-028401.hdr.sgml : 20120927 20110209103706 ACCESSION NUMBER: 0001193125-11-028401 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110209 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMERICAN TIRE DISTRIBUTORS INC CENTRAL INDEX KEY: 0001068152 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-MOTOR VEHICLE SUPPLIES & NEW PARTS [5013] IRS NUMBER: 560754594 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 12200 HERBERT WAYNE COURT STREET 2: SUITE 150 CITY: HUNTERSVILLE STATE: NC ZIP: 28078 BUSINESS PHONE: 7049922000 MAIL ADDRESS: STREET 1: 12200 HERBERT WAYNE COURT STREET 2: SUITE 150 CITY: HUNTERSVILLE STATE: NC ZIP: 28078 FORMER COMPANY: FORMER CONFORMED NAME: HEAFNER TIRE GROUP INC DATE OF NAME CHANGE: 19990830 FORMER COMPANY: FORMER CONFORMED NAME: J H HEAFNER CO INC DATE OF NAME CHANGE: 19980817 FILER: COMPANY DATA: COMPANY CONFORMED NAME: American Tire Distributors Holdings, Inc. CENTRAL INDEX KEY: 0001323891 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-MOTOR VEHICLE SUPPLIES & NEW PARTS [5013] IRS NUMBER: 593796143 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1220 HERBERT WAYNE COURT STREET 2: SUITE 150 CITY: HUNTERSVILLE STATE: NC ZIP: 28078 BUSINESS PHONE: 704-632-7110 MAIL ADDRESS: STREET 1: 1220 HERBERT WAYNE COURT STREET 2: SUITE 150 CITY: HUNTERSVILLE STATE: NC ZIP: 28078 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Am-Pac Tire Dist. Inc. CENTRAL INDEX KEY: 0001508259 IRS NUMBER: 954709076 STATE OF INCORPORATION: CA FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5100 COMMERCE AVE CITY: MOORPARK STATE: CA ZIP: 93021 BUSINESS PHONE: (704) 992-2000 MAIL ADDRESS: STREET 1: 12200 HERBERT WAYNE COURT STREET 2: SUITE 150 CITY: HUNTERSVILLE STATE: NC ZIP: 28078 CORRESP 1 filename1.htm Acceleration Request

AMERICAN TIRE DISTRIBUTORS, INC.

12200 Herbert Wayne Court, Suite 150

Huntersville, North Carolina 28078

 

 

February 9, 2011

VIA EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: John Stickel, Attorney-Advisor

 

  Re: American Tire Distributors, Inc.
     Registration Statement on Form S-4
     File No. 333-171292 & -01 to -02        

Dear Mr. Stickel:

We hereby request that the above-referenced Registration Statement be declared effective by the Securities and Exchange Commission (the “Commission”) on February 11, 2011 at 11:00 a.m. (local time) or as soon as practical thereafter.

Through this letter, we hereby acknowledge that:

 

  •  

should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

  •  

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

  •  

the company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Should you have any questions regarding the foregoing, please call the undersigned at (704) 992-2000.

Very truly yours,

By: /s/ J. Michael Gaither                         

J. Michael Gaither

Executive Vice President, General Counsel and

Secretary