Dear
Mr.
Watkinson:
At
the
request and on behalf of TriMas Corporation (the “Company”) and in
furtherance of conversations among E.R. Autry, Jr. and Robert J. Zalupski,
each
from the Company and Mr. Decker and you of the Staff, we are submitting this
supplemental information via email and facsimile for your review.
Following your review of this information, the Company will be happy to discuss
any further questions or comments you may have. In the interim, please feel
free
to contact me with any questions at (212) 701-3036.
Very
truly
yours,
/s/
Douglas Horowitz
Douglas
Horowitz
Scott
Watkinson
Mail
Stop
0404
Securities
and Exchange Commission
450
Fifth
Street, N.W.
Washington,
D.C. 20549-0404
|
cc:
|
Rufus
Decker
Brigitte
Lippmann
Lesli
Sheppard
Grant
Beard
E.R.
Autry, Jr.
Joshua
Sherbin
Bob
Zalupski
Jonathan
Schaffzin
Jason
Terrana
Brian
Kleinhaus
|
|
TriMas
Corporation
|
||||||||||||
|
Supplemental
Analysis - Impact of Change in Useful Lives
|
||||||||||||
|
Year
ended December 31,
|
||||||||||||
|
($
in 000's)
|
2001
|
2002
|
2003
|
2004
|
2005
|
|||||||
|
|
|
|
|
|||||||||
|
Selling,
general and administrative expenses (1)
|
Reported
|
$114,930
|
$114,770
|
$158,020
|
$164,280
|
$159,020
|
||||||
|
Revised
|
*
|
*
|
*
|
*
|
*
|
|||||||
|
Difference
|
*
|
*
|
*
|
*
|
*
|
|||||||
|
|
|
|
|
|
||||||||
|
As
of December 31,
|
||||||||||||
|
2001
|
2002
|
2003
|
2004
|
2005
|
||||||||
|
|
|
|
|
|||||||||
|
Other
intangibles, net (1)
|
Reported
|
$236,460
|
$281,560
|
$269,200
|
$255,220
|
|||||||
|
Revised
|
*
|
*
|
*
|
*
|
*
|
|||||||
|
Difference
|
*
|
*
|
*
|
*
|
*
|
|||||||
|
|
|
|
|
|
||||||||
|
(1)
continuing operations
|
||||||||||||
* Indicates that text has been omitted in connection with a confidential treatment request. This text has been submitted separately to the staff.