| KUTAK ROCK LLP |
| ATLANTA |
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| CHICAGO |
| THE OMAHA BUILDING |
| DENVER |
| 1650 FARNAM STREET |
| DES MOINES |
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| FAYETTEVILLE |
| OMAHA, NEBRASKA 68102-2186 |
| IRVINE |
|
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| KANSAS CITY |
| 402-346-6000 |
| LITTLE ROCK |
| FACSIMILE 402-346-1148 |
| LOS ANGELES |
|
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| OKLAHOMA CITY |
| www.kutakrock.com |
| PHILADELPHIA |
|
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| RICHMOND |
|
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| SCOTTSDALE |
| October 25, 2011 |
| WASHINGTON |
|
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| WICHITA |
JAMES C. CREIGH
james.creigh@kutakrock.com
(402) 661-8644
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Re: Cycle Country Accessories Corporation
Ladies and Gentlemen:
On behalf of Cycle Country Accessories Corporation, we are filing a preliminary information statement on Schedule 14C. Please call me at (402) 661-8644 with any questions about this filing.
| Very truly yours, |
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| /s/ James C. Creigh |
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| James C. Creigh |
cc: Robert Davis
Cycle Country Accessories Corporation