<SEC-DOCUMENT>0000899751-21-000120.txt : 20211015
<SEC-HEADER>0000899751-21-000120.hdr.sgml : 20211015
<ACCEPTANCE-DATETIME>20210913170539
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000899751-21-000120
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210913

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

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TITAN WHEEL CORP OF ILLINOIS
		CENTRAL INDEX KEY:			0001395151
		IRS NUMBER:				371366023
		STATE OF INCORPORATION:			IL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2701 SPRUCE STREET
		CITY:			QUINCY
		STATE:			IL
		ZIP:			62301
		BUSINESS PHONE:		217-228-6011

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

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TITAN TIRE CORP
		CENTRAL INDEX KEY:			0001395144
		IRS NUMBER:				421424945
		STATE OF INCORPORATION:			IA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2345 E MARKET STREET
		CITY:			DES MOINES
		STATE:			IA
		ZIP:			50317
		BUSINESS PHONE:		217-228-6011

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

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TITAN TIRE CORP OF FREEPORT
		CENTRAL INDEX KEY:			0001395138
		IRS NUMBER:				202613232
		STATE OF INCORPORATION:			IL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3769 ROUTE 20 EAST
		CITY:			FREEPORT
		STATE:			IL
		ZIP:			61032
		BUSINESS PHONE:		217-228-6011

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

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TITAN TIRE CORP OF BRYAN
		CENTRAL INDEX KEY:			0001395143
		IRS NUMBER:				205032911
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		927 SOUTH UNION STREET
		CITY:			BRYAN
		STATE:			OH
		ZIP:			43506
		BUSINESS PHONE:		217-228-6011

	MAIL ADDRESS:	
		STREET 1:		2701 SPRUCE STREET
		CITY:			QUINCY
		STATE:			IL
		ZIP:			62301
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<!DOCTYPE html PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN" "http://www.w3.org/TR/html4/loose.dtd"><html><head>
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<title>Document</title></head><body><div id="iec09172ca0714377ab1799825dd8c287_1"></div><div style="min-height:72pt;width:100%"><div><font><br></font></div></div><div style="text-align:center"><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Titan International, Inc.</font></div><div style="text-align:center"><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">1525 Kautz Road, Suite 600</font></div><div style="text-align:center"><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">West Chicago, IL 60185</font></div><div style="margin-top:12pt"><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;text-decoration:underline">VIA EDGAR</font></div><div style="margin-top:12pt"><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">September 13, 2021</font></div><div style="margin-top:12pt"><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Jennifer Angelini</font></div><div><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">United States Securities and Exchange Commission</font></div><div><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Division of Corporation Finance</font></div><div><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">100 F Street, NE</font></div><div><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Washington, DC 20549</font></div><div style="margin-top:12pt;padding-left:24.45pt"><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Re&#58; Titan International, Inc.</font></div><div style="padding-left:24.45pt"><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Registration Statement on Form S-4</font></div><div style="padding-left:24.45pt"><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">File No. 333-258508</font></div><div style="margin-top:12pt"><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Dear Ms. Angelini&#58;</font></div><div style="margin-top:12pt;text-indent:24.5pt"><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, in connection with the above-referenced registration statement (the &#8220;Registration Statement&#8221;) filed by Titan International, Inc., a Delaware corporation (the &#8220;Company&#8221;) and the Company&#8217;s 100% owned subsidiaries named in the Registration Statement (together with the Company, the &#8220;Co-Registrants&#8221;), the Co-Registrants hereby request that effectiveness under the Securities Act of 1933, as amended, of the Registration Statement be accelerated to 11&#58;00 a.m. Eastern Daylight Time, September 16, 2021, or as soon thereafter as practicable.</font></div><div style="margin-top:12pt;text-indent:24.5pt"><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Please do not hesitate to contact me at (217) 221-4389 or </font><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;text-decoration:underline">mike.troyanovich&#64;titan-intl.com</font><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%"> with any questions you may have concerning this request. In addition, please notify me when this request for acceleration has been granted.</font></div><div style="margin-top:12pt;padding-left:330.45pt;text-indent:-12.25pt"><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Very truly yours,</font></div><div style="padding-left:330.45pt;text-indent:-12.25pt"><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Titan International, Inc.</font></div><div style="padding-left:330.45pt;text-indent:-12.25pt"><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Titan Wheel Corporation of Illinois</font></div><div style="padding-left:330.45pt;text-indent:-12.25pt"><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Titan Tire Corporation</font></div><div style="padding-left:330.45pt;text-indent:-12.25pt"><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Titan Tire Corporation of Bryan</font></div><div style="padding-left:330.45pt;text-indent:-12.25pt"><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Titan Tire Corporation of Freeport</font></div><div style="margin-top:12pt;padding-left:330.45pt;text-indent:-12.25pt"><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%;text-decoration:underline">&#47;s&#47; Michael G. Troyanovich</font></div><div style="padding-left:330.45pt;text-indent:-12.25pt"><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Michael G. Troyanovich</font></div><div style="padding-left:330.45pt;text-indent:-12.25pt"><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">General Counsel</font></div><div style="margin-bottom:8pt"><font><br></font></div><div style="height:72pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div><font><br></font></div></div></div></body></html>
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</DOCUMENT>
</SEC-DOCUMENT>
