March 27, 2018
Via EDGAR
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | REQUEST FOR ACCELERATION OF EFFECTIVENESS | |
Tower International, Inc. | ||
Registration Statement on Form S-3 | ||
File No. 333-223391 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Tower International, Inc. (the “Company”) hereby requests acceleration of the effective date of the above-referenced Registration Statement (the “Registration Statement”) so that the Registration Statement will become effective at 4:00 p.m. (Eastern Time) on Thursday, March 29, 2018, or as soon thereafter as practicable.
Please provide a copy of the Commission’s order declaring the Registration Statement effective to Peter Ehrenberg of Lowenstein Sandler LLP, counsel to the Company, at (973) 597-2351, as soon as the Registration Statement has been declared effective.
Very truly yours, | ||||
Tower International, Inc. | ||||
/s/ Gregory B. Guastella | ||||
Gregory B. Guastella | ||||
Chief Accounting Officer |