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<SEC-DOCUMENT>0000899751-10-000010.txt : 20100628
<SEC-HEADER>0000899751-10-000010.hdr.sgml : 20100628
<ACCEPTANCE-DATETIME>20100319183803
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000899751-10-000010
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20100319

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TITAN INTERNATIONAL INC
		CENTRAL INDEX KEY:			0000899751
		STANDARD INDUSTRIAL CLASSIFICATION:	STEEL WORKS, BLAST FURNACES  ROLLING MILLS (COKE OVENS) [3312]
		IRS NUMBER:				363228472
		STATE OF INCORPORATION:			IL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2701 SPRUCE ST
		CITY:			QUINCY
		STATE:			IL
		ZIP:			62301
		BUSINESS PHONE:		2172286011

	MAIL ADDRESS:	
		STREET 1:		2701 SPRUCE ST
		CITY:			QUINCY
		STATE:			IL
		ZIP:			62301

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TITAN WHEEL INTERNATIONAL INC
		DATE OF NAME CHANGE:	19930403
</SEC-HEADER>
<DOCUMENT>
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    <title>commentresponse.htm</title>
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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 18pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-SIZE: 18pt; FONT-FAMILY: Times New Roman">TITAN INTERNATIONAL, INC.</font></font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 18pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">March 19, 2010</font></font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 18pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Ms. Era Anagnosti</font></font></div>

<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 18pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Attorney</font></font></div>

<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 18pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">United States</font></font></div>

<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 18pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Securities and Exchange Commission</font></font></div>

<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 18pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Washington, D.C. 20549-7010</font></font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 18pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">RE:&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Titan International, Inc.</font></font></div>

<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 18pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>Form 10-K for the fiscal year ended December 31, 2008</font></font></div>

<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 18pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>Forms 10-Q for the Periods Ended March 31, 2009, June 30, 2009 and</font></font></div>

<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 18pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">September 30, 2009</font></font></div>

<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 18pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>Definitive Proxy Statement on Schedule 14A filed March 30, 2009</font></font></div>

<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 18pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">File No. 1-12936</font></font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 18pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Dear Ms. Anagnosti,</font></font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 18pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">We are responding to your comment letter dated February 24, 2010, which relates to Titan&#8217;s February 12, 2010, response to your January 20, 2010, comment letter.</font></font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 18pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">FORM 10-K FOR THE YEAR ENDED DECEMBER 31, 2008</font></font></font></div>

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<div><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">1.&#160;&#160;</font></div>
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<div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">We note your statement that the License Agreement that allows you to use the Goodyear name in your farm tire business is not required to be filed as a material contract because it was entered into in the ordinary course of business.&#160;&#160;Please note, however, that contracts entered into in the ordinary course of business may still be material contracts that are required to be filed if you are substantially dependent upon the contract, such as, for example, if your business depends to a material extent on an agreement to use a trade name.&#160;&#160;Please see Item 601(b)(10)(ii)(B) of Regulation S-K. Please file the License Agreement or explain why it is not a material contract under this criteria.</font></div>
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<div style="DISPLAY: block; MARGIN-LEFT: 27pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 18pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Item 601(b)(10)(ii)(B) states &#8220;Any contract upon which the registrant&#8217;s business is substantially dependent, as in the case of continuing contracts to sell the major part of registrant&#8217;s products or services or to purchase the major part of registrant&#8217;s requirements of goods, services or raw materials or any franchise or license or other agreement to use a patent, formula, trade secret, process or trade name upon which registrant&#8217;s business depends to a material extent&#8221;.</font></font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 18pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Page 2</font></font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 27pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 18pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">We respectfully submit that Titan&#8217;s License Agreement with Goodyear does not fall within the scope of the types of contracts required to be filed as exhibits because Titan is not dependent on the Goodyear License Agreement to sell the major part of Titan&#8217;s products, nor is Titan otherwise substantially dependent on the License Agreement.&#160;&#160;Titan manufactures its&#8217; own agricultural tires branded under the Titan name.&#160;&#160;It did so before purchasing Goodyear&#8217;s North American farm tire business.&#160;&#160;Buying the Goodyear farm business in North America gave the Company additional market share, without regard to whether the tires were branded under the Titan name or the Goodyear name.</font></font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 27pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 18pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The purpose of requiring the filing of a material contract not in the ordinary course of business is to make sure that the investor has all material information necessary to make an informed decision on whether or not to buy or sell the registrants&#8217; stock. If the contract is immaterial or is in the ordinary course of business, the investor doesn&#8217;t expect those contracts to be made public through an exhibit filing, and requiring a filing in such a situation would not help investors make informed trading decisions about the Company.</font></font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 27pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 18pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The main term that would be important to an investor in the case of a license agreement such as the Goodyear license includes the financial impact on Titan and the term (i.e. duration) of the contract. The Asset Purchase Agreement with Goodyear was filed as an exhibit on Form 8-K.&#160;&#160;The Asset Purchase Agreement discusses the License Agreement and its term of seven years under Section 6.12(a)(i). The Titan 2006 Form 10-K states what the annual royalty expense was as on page 20 and on the Consolidated Statement of Operations on page F-4.&#160;&#160;The Titan 2007 Form 10-K states what the annual royalty expense was as on page 20 and on the Consolidated Statement of Operations on page F-3.&#160;&#160;The Titan 2008 Form 10-K states what the annual royalty 
expense was on page 21 and on the Consolidated Statement of Operations on page F-3.&#160;&#160;&#160;Our Amendment to our December 28, 2005, Form 8-K which was filed on February 23, 2006, discloses in Notes (d) to the Unaudited Pro Forma Consolidated Condensed Statements of Operations Exhibit 99.2, that the royalty rate under the trademark and technology license relating to the Asset Purchase Agreement was 2%.&#160;&#160;The main terms of the agreement, term and amount have been filed and are available to the public.</font></font></div>

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<div><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">2.&#160;&#160;</font></div>
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<div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">We note your response to comment eight of our letter dated December 1, 2009.&#160;&#160;Please tell us why, notwithstanding that the contract with John Deere was entered into in the ordinary course of business, the contract is not one upon which you are substantially dependent, such that the contract should be filed as an exhibit pursuant to Item 601(b)(10)(ii)(B) of Regulation S-K.&#160;&#160;In this regard we note disclosures throughout your filing of the significant percentages of net sales attributable to Deere in 2007 and 2008.</font></div>
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<div style="DISPLAY: block; MARGIN-LEFT: 27pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 18pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">John Deere is our largest customer which has been disclosed publicly in our Form 10-K filing under the heading &#8220;Customers&#8221;.&#160;&#160;Titan produces wheels, tires and assemblies for John Deere.&#160;&#160;John Deere&#8217;s percentage of Titan&#8217;s net sales fluctuates each year.&#160;&#160;In 2004, John Deere accounted for 22% of Titan&#8217;s sales.&#160;&#160;In 2005, John Deere accounted for 20% of Titan&#8217;s sales.&#160;&#160;In 2006, John Deere accounted for 17% of Titan&#8217;s sales.&#160;&#160;In 2007, John Deere accounted for 17% of Titan&#8217;s sales.&#160;&#160;In 2008, John Deere accounted for 22% of Titan&#8217;s sales.</font></font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 27pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 18pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Throughout the years, Titan has done business with John Deere with a formal contract and at other times without a formal contract (and instead through standard purchase orders). The percentage of Titan&#8217;s net sales comprised of sales to John Deere has fluctuated over the years with or without a contract, so the percentage of business alone clearly does not establish that a contract is material.&#160;&#160;As with most supply contracts of the type that we currently have with John Deere is mostly boiler-plate.&#160;&#160;From an investor&#8217;s perspective, important items that we receive questions from investors concerning John Deere, does the Company have a supply contract and how long is the contract term.&#160;&#160;With respect to the contract with John
 Deere, these terms have been publicly disclosed in press releases stating that John Deere is the customer and the contract term. The Company does not believe that the written contracts contain any additional terms that are material to investors.&#160;&#160;The contracts do not provide for John Deere to purchase any minimum quantity or dollar amount of products from Titan, they simply provide a framework under which orders can be placed.</font></font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 27pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 18pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The Company&#8217;s subsidiary Titan Wheel Corporation of Illinois entered into an amendment with John Deere on November 1, 2007 which extended the term of the December 1, 2004 contract for an additional three years which extended the contact expiration date from November 2007 to October 31, 2010.&#160;&#160;In the past, Titan has had Original Equipment Manufacturer&#8217;s (&#8220;OEM&#8217;s&#8221;), such as John Deere, purchase their product from competitors and Titan has had to replace those OEM&#8217;s with business from other customers.&#160;&#160;This is one reason why the Company believes and states in the Form 10-K that Titan is not dependent on any one customer.&#160;&#160;Thus, we are not &#8220;substantially dependent&#8221; on the contract with John
 Deere, within the meaning of&#160;&#160;Item 601(b)(10)(ii)(B) of Regulation S-K.</font></font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 27pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 18pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The Company&#8217;s subsidiary Titan Tire Corporation (&#8220;Titan Tire&#8221;) entered into a contract with John Deere in August 2006 in the ordinary course of business for off-the-road (&#8220;OTR&#8221;) tire products.&#160;&#160;This contract provided for an initial term of five years.&#160;&#160;In 2008, Titan Tire and John Deere entered into a five year contract regarding other subsidiaries and tires not included in the August 2006 agreement.&#160;&#160;These were the first tire contracts with John Deere in the history of the Company.</font></font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 27pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 18pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The percentage for 2008 of 22% for the John Deere business was a combination of all the John Deere contracts.&#160;&#160;The contracts were in the ordinary course of business.&#160;&#160;The contracts are separate individual contracts and they are for different products.&#160;&#160;The contracts are not interrelated and have no terms relating to each other.&#160;&#160;Any of them could be cancelled and this would not affect the other contracts.&#160;&#160;There were no tire contracts in 2003, 2004, and 2005.&#160;&#160;In 2003, John Deere accounted for 14% of Titan&#8217;s total sales. In 2004, John Deere accounted for 22% of Titan&#8217;s total sales.&#160;&#160;In 2005, John Deere accounted for 20% of Titan&#8217;s sales.&#160;&#160;These percentages illustrat
e that the John Deere contracts were in the ordinary course of business and not material under Item 601(b)(10)(ii)(B) of Regulation S-K given the percentage in 2004 without any formal contracts with John Deere was the same percentage as in 2008, when we did have a formal contract with that customer.</font></font></div>

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<div><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">4.&#160;&#160;</font></div>
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<div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">For additional guidance related to the comments we have raised below, please refer to:</font></div>
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<div><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt;" face="Symbol, serif">&#183;&#160;&#160;</font></div>
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<div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Staff Observations In the Review of Executive Compensation Disclosure, available on our website at <font style="DISPLAY: inline; TEXT-DECORATION: underline">http://www.sec.gov/divisions/corpfin/guidance/execcompdisclosure.htm</font></font></div>
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<div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Regulation S-K Compliance and Disclosure Interpretations available on our website at <font style="DISPLAY: inline; TEXT-DECORATION: underline">http://www.sec.gov/divisions/corpfin/guidance/regs-kinterp.htm</font>, in particular Sections 117 through 119.</font></div>
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<div><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">5.&#160;&#160;</font></div>
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<div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">We note your disclosure in response to comment 16 of our letter dated December 1, 2009.&#160;&#160;We note that with the exception of Mr. Mitchell Quain, who sits on the board of Magnetek, Inc., no other directors seem to serve on public company boards (see disclosure on pages 4 and 6 of the proxy statement).&#160;&#160;Please ensure that in future filings your disclosure describes in reasonable detail all of the elements considered by the compensation committee, and how those elements were analyzed for purposes of making executive compensation decisions.&#160;&#160;Disclosure such as "[t]he internet or my office supplies public surveys" does not enhance the investors' understanding of how the committee establishes the compensation policies.&#160;&#160;In addition, to the extent that the compensation committee benchmarks compensatio
n, then in future filings include appropriate disclosure in compliance with Item 402(b)(2)(xiv) of Regulation S-K, including but not limited to the names of the comparative companies, what level of compensation Titan aims to pay in relation to the other companies, and what level it actually did pay in relation to those companies.</font></div>
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<div><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">6.&#160;&#160;</font></div>
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<div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">We note your disclosure in response to comment 17 of our letter dated December 1, 2009.&#160;&#160;To the extent that the rolling out of the super giant radial off-the-road tire, including its testing through the development of the largest bull wheel, were goals considered solely for purposes of determining Mr. Taylor's total compensation package, please make appropriate disclosures in future filings, including, among other things, how the committee evaluated Mr. Taylor&#8217;s performance and his specific contributions with respect to these goals and how the committee&#8217;s evaluation translated into objective pay determinations.</font></div>
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<div><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">7.&#160;&#160;</font></div>
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<div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Your response to comment 18 of our letter dated December 1, 2009, as well as your response to comment five of our letter dated January 20, 2010 do not address how the committee evaluated "current performance" or what specific contributions of each named executive officer the committee took in consideration in making its decisions regarding reported compensation.&#160;&#160;Your February 12 response is more focused on the Committee's general process as it applies historically ("[t]here have been years when the Company did not make money and the executives did not receive a bonus ...").&#160;&#160;To the extent that the committee's determination in setting base salaries or bonus amounts with respect to the year for which you are reporting compensation is a subjective determination, please make such disclosure in future filings.&#160;&
#160;Otherwise, please revise your future filings to not only list examples of performance, but to describe in reasonable detail each named executive's specific accomplishments influencing the committee's compensation decisions with respect to the year in which reported compensation was paid.&#160;&#160;This comment also applies to comment 19 of our December 1, 2009 letter.</font></div>
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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 18pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Sincerely,</font></font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 18pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">&#160;&#160;&#160;&#160;/s/ CHERI T. HOLLEY</font></font></font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 18pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Vice President, Secretary and</font></font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 18pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Titan International, Inc.</font></font></div>

<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 18pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">2701 Spruce Street</font></font></div>

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