[TriMas Corporation Letterhead]
April 14, 2011
Chambre Malone
Staff Attorney
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E., Mail Stop 4631
Washington, D.C. 20549
VIA EDGAR
Re: TriMas Corporation - Registration Statement on Form S-3 (File No. 333-172525)
Dear Ms. Malone:
Pursuant to Rule 461 of Regulation C under the Securities Act of 1933, as amended, TriMas Corporation (the Company) hereby requests that the effective date of the above-referenced Registration Statement filed by the Company with the Securities and Exchange Commission (the Commission) be accelerated to, and that such Registration Statement be declared effective on, April 15, 2011, at 10:00 a.m. Eastern Time, or as soon thereafter as practicable.
The Company hereby acknowledges that:
· should the Commission or the staff of the Commission (the Staff), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
· the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
· the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
The Company respectfully requests confirmation of effectiveness and requests that the same be communicated to our legal counsel, Cahill Gordon & Reindel LLP, attention: Douglas S. Horowitz, via telephone (212-701-3036) or fax (212-378-2543). Your consideration in this matter is greatly appreciated.
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Sincerely, | ||
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TriMas Corporation | ||
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By: |
/s/ Joshua A. Sherbin | |
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Joshua A. Sherbin | |
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General Counsel | |
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cc: |
Douglas S. Horowitz | ||
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Lindsay K. Flora | ||
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Mirlande Telfort | ||