SUPERIOR INDUSTRIES INTERNATIONAL, INC.
7800 Woodley Avenue
Van Nuys, California 91406
July 1, 2014
VIA EDGAR
Mellissa Campbell Duru
Special Counsel
Office of Mergers and Acquisitions
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3628
Re: | Superior Industries International, Inc. | |
Preliminary Proxy Statement on Schedule 14A | ||
Filed June 6, 2014, as amended on June 23, 2014 | ||
File No. 001-14157 |
Dear Ms. Duru:
Superior Industries International, Inc., a California corporation (the “Company”), is filing herewith Amendment No. 2 to the Preliminary Proxy Statement on Schedule 14A (the “Revised Preliminary Proxy Statement”) primarily to (1) remove the shareholder proposal (previous Proposal No. 4) as it was withdrawn by the shareholder on June 27, 2014, and (2) insert information related to the record date. Please note that we currently intend to mail the definitive proxy statement on or about July 7, 2014.
If you have any questions or comments regarding the foregoing, please contact the undersigned at (818) 781-4973.
Sincerely, | |
/s/ Paula Winner Barnett | |
Paula Winner Barnett |