TriMas
Corporation
39400
Woodward Avenue, Suite 130
Bloomfield
Hills, Michigan 48304
May
15,
2007
Securities
and Exchange Commission
Division
of Corporate Finance
100
F
Street, N.E.
Washington,
D.C. 20549
Mail
Stop: 0404
Attention: Pamela
A. Long
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Re:
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TriMas
Corporation: Registration Statement on Form S-1 (File No.
333-136263)
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Ladies
and Gentlemen:
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 be accelerated to, and that such
Registration Statement be declared effective on, Thursday, May 17, 2007 at
3:00
p.m., Eastern time, or as soon thereafter as practicable.
The
Company hereby acknowledges
that:
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·
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should
the U.S. Securities and Exchange Commission (the “Commission”) or
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;
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·
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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
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·
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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.
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Comments
or questions regarding this request may be directed to Jonathan Schaffzin at
(212) 701-3380 or Douglas Horowitz at (212) 701-3036.
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Very
truly yours,
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TRIMAS
CORPORATION
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By:
/s/ Joshua Sherbin
Name: Joshua
Sherbin
Title: General
Counsel
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