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TITAN INTERNATIONAL, INC.

June 12, 2012

Rufus Decker

Accounting Branch Chief

Securities and Exchange Commission

Washington, D.C. 20549-7010

RE:          Titan International, Inc.

Form 10-K for Year Ended December 31, 2011

Filed February 23, 2012

Form 10-Q for the Quarter ended March 31, 2012

Filed April 26, 2012

File No. 1-12936

Dear Mr. Decker:

We have received today your comment letter dated May 23, 2012.  We will respond to your comments within ten business days of today’s date.

 Sincerely,

    /s/ PAUL G. REITZ

Paul G. Reitz

Chief Financial Officer

Titan International, Inc.

2701 Spruce Street

Quincy, Illinois 62301