<SEC-DOCUMENT>0000899751-12-000007.txt : 20120203
<SEC-HEADER>0000899751-12-000007.hdr.sgml : 20120203
<ACCEPTANCE-DATETIME>20120203161039
ACCESSION NUMBER:		0000899751-12-000007
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20120130
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20120203
DATE AS OF CHANGE:		20120203

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:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-12936
		FILM NUMBER:		12570079

	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>
<TYPE>8-K
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<DESCRIPTION>TITAN INTERNATIONAL, INC. FORM 8-K FEBRUARY 3, 2012
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<div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Item 4.01&#160;&#160;CHANGES IN REGISTRANT&#8217;S CERTIFYING ACCOUNTANT</font></div>
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<font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>On January 30, 2012, the Audit Committee of the Board of Directors of Titan International, Inc. (the Company) dismissed PricewaterhouseCoopers LLP (PwC) as the Company&#8217;s independent registered public accounting firm.&#160;&#160;Such dismissal will become effective upon completion by PwC of its procedures on the financial statements of the Company as of and for the year ended December 31, 2011, and the filing of the related Form 10-K.</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: 10pt; FONT-FAMILY: Times New Roman"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>PwC&#8217;s reports on the Company&#8217;s financial statements for each of the years ended December 31, 2010 and 2009 did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles.&#160;&#160;During the years ended December 31, 2010 and 2009 and through the date of this report, there were no disagreements with PwC on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of PwC, would have caused it to make reference to the subject matter of the disagreement in connection with its reports on the Company&#8217;s financial statements for such years.</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: 10pt; FONT-FAMILY: Times New Roman"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>During the years ended December 31, 2010 and 2009 and through the date of this report, there were no reportable events described in Item 304(a)(1)(v) of Regulation S-K, except for a material weakness in the internal control related to the valuation of inventory for the Company&#8217;s first generation of super giant tires.&#160;&#160;This weakness was described in Item 9A of the Company&#8217;s Form 10-K/A for the year ended December 31, 2010, filed in November 2011, and also reported in the Company&#8217;s Form 10-Q/A&#8217;s for the quarters ended March 31, 2011 and June 30, 2011 and the Company&#8217;s Form 10-Q for the quarter ended September 30, 2011.&#160;&#160;The Audit Committee and management have authorized PwC to respond fully to any inquiries about this material weakness in the Company&#8217;s internal control as may be made by the Company&#8217;s successor independent registered accounting firm, Grant Thornton LLP.</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: 10pt; FONT-FAMILY: Times New Roman"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>PwC has provided the Company with a letter addressed to the Securities and Exchange Commission stating that PwC agrees with the above statements.&#160;&#160;A copy of this letter is filed with this Form 8-K as Exhibit 16.</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: 10pt; FONT-FAMILY: Times New Roman"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>Also on January 30, 2012, the Audit Committee of the Board of Directors approved the appointment of Grant Thornton LLP as the Company&#8217;s new independent registered public accounting firm.&#160;&#160;Grant Thornton&#8217;s engagement is subject to the completion of routine client acceptance procedures and will be effective for the Company&#8217;s year ending December 31, 2012.</font></div>

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<div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Letter from PricewaterhouseCoopers LLP to the Securities and Exchange Commission dated February 3, 2012.</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: 10pt; FONT-FAMILY: Times New Roman">Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.</font><br>
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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: 10pt; FONT-FAMILY: Times New Roman">/s/ PAUL G. REITZ</font></div>
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<TYPE>EX-16
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<DESCRIPTION>PRICEWATERHOUSECOOPERS LETTER TO SEC
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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: 10pt; FONT-FAMILY: Times New Roman">Securities and Exchange Commission</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: 10pt; FONT-FAMILY: Times New Roman">Washington, DC 20549</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: 10pt; FONT-FAMILY: Times New Roman">Commissioners:</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: 10pt; FONT-FAMILY: Times New Roman">We have read the statements made by Titan International, Inc. (copy attached), which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K,<font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 70%; VERTICAL-ALIGN: text-top">&#160;</font>as part of the Form 8-K of Titan International, Inc. dated January 30, 2012.<font style="DISPLAY: inline; FONT-WEIGHT: bold">&#160;</font> We agree with the statements concerning our Firm in such Form 8-K.</font></div>

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