<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2008-04-10</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>15:00:00</finalEffectivenessDispTime>
        <form>S-4</form>
        <filer>
            <cik>0000006955</cik>
            <entityName>ACTUANT CORP</entityName>
            <fileNumber>333-149451</fileNumber>
        </filer>
        <filer>
            <cik>0001428309</cik>
            <entityName>Precision Sure Lock Inc.</entityName>
            <fileNumber>333-149451-17</fileNumber>
        </filer>
        <filer>
            <cik>0001428310</cik>
            <entityName>PSL Holdings Inc.</entityName>
            <fileNumber>333-149451-16</fileNumber>
        </filer>
        <filer>
            <cik>0001428311</cik>
            <entityName>Versa Technologies Inc.</entityName>
            <fileNumber>333-149451-15</fileNumber>
        </filer>
        <filer>
            <cik>0000002070</cik>
            <entityName>ACME ELECTRIC CORP</entityName>
            <fileNumber>333-149451-14</fileNumber>
        </filer>
        <filer>
            <cik>0001428298</cik>
            <entityName>Actown Electrocoil, Inc.</entityName>
            <fileNumber>333-149451-13</fileNumber>
        </filer>
        <filer>
            <cik>0001428299</cik>
            <entityName>Actuant International Holdings, Inc.</entityName>
            <fileNumber>333-149451-12</fileNumber>
        </filer>
        <filer>
            <cik>0001123435</cik>
            <entityName>APPLIED POWER INVESTMENTS II INC</entityName>
            <fileNumber>333-149451-11</fileNumber>
        </filer>
        <filer>
            <cik>0001428301</cik>
            <entityName>Atlantic Guest Inc.</entityName>
            <fileNumber>333-149451-10</fileNumber>
        </filer>
        <filer>
            <cik>0001428302</cik>
            <entityName>B W Elliott Manufacturing Co LLC</entityName>
            <fileNumber>333-149451-09</fileNumber>
        </filer>
        <filer>
            <cik>0001428303</cik>
            <entityName>Coils Holding Inc.</entityName>
            <fileNumber>333-149451-08</fileNumber>
        </filer>
        <filer>
            <cik>0001428304</cik>
            <entityName>Engineered Solutions LP</entityName>
            <fileNumber>333-149451-07</fileNumber>
        </filer>
        <filer>
            <cik>0001428305</cik>
            <entityName>GB Tools &amp; Supplies Inc.</entityName>
            <fileNumber>333-149451-06</fileNumber>
        </filer>
        <filer>
            <cik>0001074840</cik>
            <entityName>KEY COMPONENTS INC</entityName>
            <fileNumber>333-149451-05</fileNumber>
        </filer>
        <filer>
            <cik>0001065418</cik>
            <entityName>KEY COMPONENTS LLC</entityName>
            <fileNumber>333-149451-04</fileNumber>
        </filer>
        <filer>
            <cik>0001428306</cik>
            <entityName>Maxima Holding CO Inc.</entityName>
            <fileNumber>333-149451-03</fileNumber>
        </filer>
        <filer>
            <cik>0001428307</cik>
            <entityName>Maxima Holdings Europe Inc.</entityName>
            <fileNumber>333-149451-02</fileNumber>
        </filer>
        <filer>
            <cik>0001428308</cik>
            <entityName>Maxima Technologies &amp; Systems LLC</entityName>
            <fileNumber>333-149451-01</fileNumber>
        </filer>
    </effectiveData>
</edgarSubmission>
