LETTER 1 filename1.txt October 17, 2005 Mail Stop 3561 Jeffrey M. Stafeil Chief Financial Officer Metaldyne Corporation. 47659 Halyard Drive Plymouth, Michigan 48170 RE: Metaldyne Corporation (the "Company") Form 10-K for the fiscal year ended January 2, 2005 File No. 001-12068 Dear Mr. Stafeil: We have completed our review of your Form 10-K and related filings and have no further comments at this time. Sincerely, Linda Cvrkel Branch Chief ?? ?? ?? ??