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May
15,
2007
Securities
and Exchange Commission
100
“F”
Street, N.E.
Washington,
D.C. 20549
Re:
TriMas Corporation
Filed
on Form S-1
Registration
No. 333-
136263
Ladies
and Gentlemen:
In
connection with the above-captioned Registration Statement, we wish to advise
that between May 4, 2007 and the date hereof 19,453 copies of the Preliminary
Prospectus dated May 4, 2007 were distributed as follows: 16,775 to 7
prospective underwriters; 2,459 to 2,459 institutional investors; 140 to 2
prospective dealers; 0 to 0 individuals; 9 to 3 rating agencies and 70 to 6
others.
We
have
been informed by the participating underwriters that they will comply with
the
requirements of Rule 15c2-8 under the Securities Exchange Act of
1934.
We
hereby
join in the request of the registrant that the effectiveness of the
above-captioned Registration Statement, as amended, be accelerated to 3:00pm
on
May 17, 2007 or as soon thereafter as practicable.
Very
truly yours,
GOLDMAN,
SACHS & CO.
MERILL
LYNCH & CO.
As
Representatives of the
Prospective
Underwriters
By:_/s/
Goldman, Sachs & Co.
(Goldman,
Sachs & Co.)
On
behalf
of the Prospective Underwriters