February 27, 2017
BY EDGAR SUBMISSION
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Transportation & Leisure
100 F Street, N.E.
Washington, D.C. 20549
Attention: Laura Nicholson
Division of Corporation Finance
Office of Transportation & Leisure
100 F Street, N.E.
Washington, D.C. 20549
Attention: Laura Nicholson
Re: | American Axle & Manufacturing Holdings, Inc. Registration Statement on Form S-4 File No. 333-215161 |
Reference is made to the letter of American Axle & Manufacturing Holdings, Inc. (the “Company”) submitted to the U.S. Securities and Exchange Commission on February 23, 2017, requesting acceleration of effectiveness of the above-captioned registration statement pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Acceleration Request”).
The Company is no longer requesting that the above-captioned registration statement be declared effective at this time and hereby withdraws the Acceleration Request.
*****
Very truly yours, | ||
AMERICAN AXLE & MANUFACTURING HOLDINGS, INC. | ||
/s/ David E. Barnes | ||
David E. Barnes | ||
General Counsel, Secretary & Chief Compliance Officer |
cc: | J. Nolan McWilliams – Securities and Exchange Commission Christopher J. May – American Axle & Manufacturing Holdings, Inc. Scott Petepiece – Shearman & Sterling LLP Daniel Litowitz – Shearman & Sterling LLP Lisa L. Jacobs – Shearman & Sterling LLP Thomas M. Dono, Jr. – Metaldyne Performance Group Inc. Michael E. Lubowitz – Weil, Gotshal & Manges LLP |