0001104659-11-001144.txt : 20110328 0001104659-11-001144.hdr.sgml : 20110328 20110111145856 ACCESSION NUMBER: 0001104659-11-001144 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20110111 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ACCURIDE CORP CENTRAL INDEX KEY: 0000817979 STANDARD INDUSTRIAL CLASSIFICATION: MOTOR VEHICLE PARTS & ACCESSORIES [3714] IRS NUMBER: 611109077 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ACCURIDE STREET 2: 7140 OFFICE CIRCLE CITY: EVANSVILLE STATE: IN ZIP: 47715 BUSINESS PHONE: 8129625000 CORRESP 1 filename1.htm

 

 

 

233 S. Wacker Drive, Suite 5800

 

 

Chicago, Illinois 60606

 

 

Tel: +1.312.876.7700 Fax: +1.312.993.9767

 

 

www.lw.com

 

 

 

 

 

FIRM / AFFILIATE OFFICES

 

Abu Dhabi

 

Moscow

 

Barcelona

 

Munich

 

 

Beijing

 

New Jersey

 

 

Brussels

 

New York

 

 

Chicago

 

Orange County

 

 

Doha

 

Paris

 

 

Dubai

 

Riyadh

 

 

Frankfurt

 

Rome

 

 

Hamburg

 

San Diego

 

 

Hong Kong

 

San Francisco

January 11, 2011

 

Houston

 

Shanghai

 

 

London

 

Silicon Valley

VIA FEDEX AND EDGAR

 

Los Angeles

 

Singapore

 

 

Madrid

 

Tokyo

Justin Dobbie

 

Milan

 

Washington, D.C.

U.S. Securities and Exchange Commission

 

 

 

 

Division of Corporate Finance

 

 

 

 

100 F Street, N.E.

 

 

 

 

Washington, D.C. 20549

 

 

 

 

 

Re:                             Accuride Corporation

Registration Statement on Form S-4 (SEC File No. 333-171365)

 

Dear Mr. Dobbie:

 

By letter dated January 4, 2011, the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) provided comments on the registration statement on Form S-4 (the “Registration Statement”) filed on December 22, 2010 by Accuride Corporation (the “Company”). This letter provides the Company’s response to the Staff’s comments. For your convenience, the Staff’s comments are reproduced in bold type and are followed by the Company’s response.

 

Supplemental Letter

 

1.              We note that you are registering the offer to exchange 9.5% first priority senior secured notes due 2018 in reliance on our position enunciated in Exxon Capital Holdings Corp., SEC No-Action Letter (April 13, 1988). See also Morgan Stanley & Co. Inc., SEC No-Action Letter (June 5, 1991) and Shearman & Sterling, SEC No-Action Letter (July 2, 1993). Accordingly, with the next amendment, please provide us with a supplemental letter stating that you are registering the exchange offer in reliance on our position contained in these letters and include the representations contained in the Morgan Stanley and Shearman & Sterling no-action letters.

 

Response: The Company is providing today to the Commission a supplemental letter which (i) states that the Company is registering the exchange offer in reliance on the Staff’s position contained in the above-referenced no-action letters and (ii) which letter includes the representations contained in the above-referenced Morgan Stanley and Shearman & Sterling no-action letters.

 


 

If you have any questions regarding the foregoing, please do not hesitate to contact me by telephone at (312) 876-7680 or by fax at (312) 993-9767.

 

 

 

Very truly yours,

 

 

 

 

 

/s/ Christopher D. Lueking

 

Christopher D. Lueking

 

of LATHAM & WATKINS LLP

 

 

cc: Stephen A. Martin, Accuride Corporation

 

2

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