<?xml version="1.0" encoding="us-ascii"?>
<informationTable xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.sec.gov/edgar/document/thirteenf/informationtable">
    <infoTable>
        <nameOfIssuer>ABM INDS INC</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>000957100</cusip>
        <value>12938</value>
        <shrsOrPrnAmt>
            <sshPrnamt>289953</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>289953</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>ALPHABET INC</nameOfIssuer>
        <titleOfClass>CAP STK CL C</titleOfClass>
        <cusip>02079K107</cusip>
        <value>5786</value>
        <shrsOrPrnAmt>
            <sshPrnamt>38000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>38000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>AMERICAN EXPRESS CO</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>025816109</cusip>
        <value>4212</value>
        <shrsOrPrnAmt>
            <sshPrnamt>18500</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>18500</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>APPLE INC</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>037833100</cusip>
        <value>2486</value>
        <shrsOrPrnAmt>
            <sshPrnamt>14500</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>14500</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>APTIV PLC</nameOfIssuer>
        <titleOfClass>SHS</titleOfClass>
        <cusip>G6095L109</cusip>
        <value>3345</value>
        <shrsOrPrnAmt>
            <sshPrnamt>42000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>42000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>AVANTOR INC</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>05352A100</cusip>
        <value>7522</value>
        <shrsOrPrnAmt>
            <sshPrnamt>294184</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>294184</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>AXALTA COATING SYS LTD</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>G0750C108</cusip>
        <value>4784</value>
        <shrsOrPrnAmt>
            <sshPrnamt>139105</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>139105</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>BAXTER INTL INC</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>071813109</cusip>
        <value>9488</value>
        <shrsOrPrnAmt>
            <sshPrnamt>222000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>222000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>BECTON DICKINSON &amp; CO</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>075887109</cusip>
        <value>6681</value>
        <shrsOrPrnAmt>
            <sshPrnamt>27000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>27000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>BERKSHIRE HATHAWAY INC DEL</nameOfIssuer>
        <titleOfClass>CL B NEW</titleOfClass>
        <cusip>084670702</cusip>
        <value>5677</value>
        <shrsOrPrnAmt>
            <sshPrnamt>13500</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>13500</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>BLUE BIRD CORP</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>095306106</cusip>
        <value>3527</value>
        <shrsOrPrnAmt>
            <sshPrnamt>92000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>92000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>BRADY CORP</nameOfIssuer>
        <titleOfClass>CL A</titleOfClass>
        <cusip>104674106</cusip>
        <value>2193</value>
        <shrsOrPrnAmt>
            <sshPrnamt>37000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>37000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>CARRIER GLOBAL CORPORATION</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>14448C104</cusip>
        <value>4243</value>
        <shrsOrPrnAmt>
            <sshPrnamt>73000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>73000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>CBRE GROUP INC</nameOfIssuer>
        <titleOfClass>CL A</titleOfClass>
        <cusip>12504L109</cusip>
        <value>7779</value>
        <shrsOrPrnAmt>
            <sshPrnamt>80000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>80000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>CENTRAL GARDEN &amp; PET CO</nameOfIssuer>
        <titleOfClass>CL A NON-VTG</titleOfClass>
        <cusip>153527205</cusip>
        <value>3064</value>
        <shrsOrPrnAmt>
            <sshPrnamt>83000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>83000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>CISCO SYS INC</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>17275R102</cusip>
        <value>8784</value>
        <shrsOrPrnAmt>
            <sshPrnamt>176000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>176000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>CITIZENS FINL GROUP INC</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>174610105</cusip>
        <value>11831</value>
        <shrsOrPrnAmt>
            <sshPrnamt>326000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>326000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>COMCAST CORP NEW</nameOfIssuer>
        <titleOfClass>CL A</titleOfClass>
        <cusip>20030N101</cusip>
        <value>3902</value>
        <shrsOrPrnAmt>
            <sshPrnamt>90000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>90000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>CORNING INC</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>219350105</cusip>
        <value>8471</value>
        <shrsOrPrnAmt>
            <sshPrnamt>257000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>257000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>CORTEVA INC</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>22052L104</cusip>
        <value>9054</value>
        <shrsOrPrnAmt>
            <sshPrnamt>157000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>157000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>CRACKER BARREL OLD CTRY STOR</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>22410J106</cusip>
        <value>6182</value>
        <shrsOrPrnAmt>
            <sshPrnamt>85000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>85000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>CUMMINS INC</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>231021106</cusip>
        <value>6924</value>
        <shrsOrPrnAmt>
            <sshPrnamt>23500</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>23500</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>CUSHMAN WAKEFIELD PLC</nameOfIssuer>
        <titleOfClass>SHS</titleOfClass>
        <cusip>G2717B108</cusip>
        <value>2437</value>
        <shrsOrPrnAmt>
            <sshPrnamt>233000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>233000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>CVS HEALTH CORP</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>126650100</cusip>
        <value>10289</value>
        <shrsOrPrnAmt>
            <sshPrnamt>129000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>129000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>DEERE &amp; CO</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>244199105</cusip>
        <value>8420</value>
        <shrsOrPrnAmt>
            <sshPrnamt>20500</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>20500</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>DELTA AIR LINES INC DEL</nameOfIssuer>
        <titleOfClass>COM NEW</titleOfClass>
        <cusip>247361702</cusip>
        <value>8042</value>
        <shrsOrPrnAmt>
            <sshPrnamt>168000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>168000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>DENNYS CORP</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>24869P104</cusip>
        <value>7310</value>
        <shrsOrPrnAmt>
            <sshPrnamt>815813</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>815813</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>DINE BRANDS GLOBAL INC</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>254423106</cusip>
        <value>10504</value>
        <shrsOrPrnAmt>
            <sshPrnamt>226000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>226000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>DISNEY WALT CO</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>254687106</cusip>
        <value>14561</value>
        <shrsOrPrnAmt>
            <sshPrnamt>119000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>119000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>DOUGLAS DYNAMIC INC</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>25960R105</cusip>
        <value>1061</value>
        <shrsOrPrnAmt>
            <sshPrnamt>44000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>44000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>DOVER CORP</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>260003108</cusip>
        <value>5493</value>
        <shrsOrPrnAmt>
            <sshPrnamt>31000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>31000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>EASTMAN CHEM CO</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>277432100</cusip>
        <value>5412</value>
        <shrsOrPrnAmt>
            <sshPrnamt>54000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>54000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>EBAY INC</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>278642103</cusip>
        <value>5900</value>
        <shrsOrPrnAmt>
            <sshPrnamt>111784</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>111784</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>EQUIFAX INC</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>294429105</cusip>
        <value>2675</value>
        <shrsOrPrnAmt>
            <sshPrnamt>10000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>10000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>FEDEX CORP</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>31428X106</cusip>
        <value>7823</value>
        <shrsOrPrnAmt>
            <sshPrnamt>27000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>27000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>FIDELITY NATL INFORMATION SV</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>31620M106</cusip>
        <value>7344</value>
        <shrsOrPrnAmt>
            <sshPrnamt>99000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>99000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>FIFTH THIRD BANCORP</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>316773100</cusip>
        <value>9005</value>
        <shrsOrPrnAmt>
            <sshPrnamt>242000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>242000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>FIRST ADVANTAGE</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>31846B108</cusip>
        <value>925</value>
        <shrsOrPrnAmt>
            <sshPrnamt>57000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>57000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>FIRST HAWAIIAN INC</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>32051X108</cusip>
        <value>2152</value>
        <shrsOrPrnAmt>
            <sshPrnamt>98000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>98000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>FORTIVE CORP</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>34959J108</cusip>
        <value>4220</value>
        <shrsOrPrnAmt>
            <sshPrnamt>49059</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>49059</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>GATES INDUSTRIAL CORPRATIN P</nameOfIssuer>
        <titleOfClass>ORD SHS</titleOfClass>
        <cusip>G39108108</cusip>
        <value>3613</value>
        <shrsOrPrnAmt>
            <sshPrnamt>204000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>204000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>GENERAL DYNAMICS</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>369550108</cusip>
        <value>3107</value>
        <shrsOrPrnAmt>
            <sshPrnamt>11000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>11000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>GENERAL MTRS CO</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>37045V100</cusip>
        <value>8191</value>
        <shrsOrPrnAmt>
            <sshPrnamt>180607</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>180607</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>GOLDMAN SACHS GROUP INC</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>38141G104</cusip>
        <value>6683</value>
        <shrsOrPrnAmt>
            <sshPrnamt>16000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>16000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>GRAHAM CORP</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>384556106</cusip>
        <value>1309</value>
        <shrsOrPrnAmt>
            <sshPrnamt>48000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>48000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>HOLOGIC INC</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>436440101</cusip>
        <value>7172</value>
        <shrsOrPrnAmt>
            <sshPrnamt>92000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>92000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>HOME BANCSHARES INC</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>436893200</cusip>
        <value>2138</value>
        <shrsOrPrnAmt>
            <sshPrnamt>87000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>87000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>HORMEL FOODS CORP</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>440452100</cusip>
        <value>2931</value>
        <shrsOrPrnAmt>
            <sshPrnamt>84000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>84000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>INTEGRA LIFESCIENCES HLDGS</nameOfIssuer>
        <titleOfClass>COM NEW</titleOfClass>
        <cusip>457985208</cusip>
        <value>3545</value>
        <shrsOrPrnAmt>
            <sshPrnamt>100000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>100000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>INTERNATIONAL FLAVORS&amp;FRAGRANCE</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>459506101</cusip>
        <value>9287</value>
        <shrsOrPrnAmt>
            <sshPrnamt>108000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>108000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>INVESCO LTD</nameOfIssuer>
        <titleOfClass>SHS</titleOfClass>
        <cusip>G491BT108</cusip>
        <value>8543</value>
        <shrsOrPrnAmt>
            <sshPrnamt>514946</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>514946</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>JOHNSON &amp; JOHNSON</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>478160104</cusip>
        <value>9491</value>
        <shrsOrPrnAmt>
            <sshPrnamt>60000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>60000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>JOHNSON OUTDOORS INC</nameOfIssuer>
        <titleOfClass>CL A</titleOfClass>
        <cusip>479167108</cusip>
        <value>2352</value>
        <shrsOrPrnAmt>
            <sshPrnamt>51000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>51000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>JONES LANG LASALLE INC</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>48020Q107</cusip>
        <value>9293</value>
        <shrsOrPrnAmt>
            <sshPrnamt>47636</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>47636</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>KIMBERLY CLARK CORP</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>494368103</cusip>
        <value>6209</value>
        <shrsOrPrnAmt>
            <sshPrnamt>48000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>48000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>KORN FERRY</nameOfIssuer>
        <titleOfClass>COM NEW</titleOfClass>
        <cusip>500643200</cusip>
        <value>7957</value>
        <shrsOrPrnAmt>
            <sshPrnamt>121000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>121000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>KULICKE &amp; SOFFA INDS INC</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>501242101</cusip>
        <value>10112</value>
        <shrsOrPrnAmt>
            <sshPrnamt>201000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>201000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>L3HARRIS TECHNOLOGIES INC</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>502431109</cusip>
        <value>8524</value>
        <shrsOrPrnAmt>
            <sshPrnamt>40000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>40000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>LKQ CORP</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>501889208</cusip>
        <value>7884</value>
        <shrsOrPrnAmt>
            <sshPrnamt>147619</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>147619</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>MASTERCARD INC</nameOfIssuer>
        <titleOfClass>CL A</titleOfClass>
        <cusip>57636Q104</cusip>
        <value>2453</value>
        <shrsOrPrnAmt>
            <sshPrnamt>5093</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>5093</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>MEDTRONIC PLC</nameOfIssuer>
        <titleOfClass>SHS</titleOfClass>
        <cusip>G5960L103</cusip>
        <value>8889</value>
        <shrsOrPrnAmt>
            <sshPrnamt>102000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>102000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>META PLATFORMS INC</nameOfIssuer>
        <titleOfClass>CL A</titleOfClass>
        <cusip>30303M102</cusip>
        <value>3156</value>
        <shrsOrPrnAmt>
            <sshPrnamt>6500</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>6500</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>MICROSOFT CORP</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>594918104</cusip>
        <value>2945</value>
        <shrsOrPrnAmt>
            <sshPrnamt>7000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>7000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>MIDDLEBY CORP</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>596278101</cusip>
        <value>6110</value>
        <shrsOrPrnAmt>
            <sshPrnamt>38000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>38000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>MILLER INDS INC TENN</nameOfIssuer>
        <titleOfClass>COM NEW</titleOfClass>
        <cusip>600551204</cusip>
        <value>1954</value>
        <shrsOrPrnAmt>
            <sshPrnamt>39000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>39000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>MOHAWK INDS INC</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>608190104</cusip>
        <value>10733</value>
        <shrsOrPrnAmt>
            <sshPrnamt>82000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>82000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>MOODYS CORP</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>615369105</cusip>
        <value>2555</value>
        <shrsOrPrnAmt>
            <sshPrnamt>6500</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>6500</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>OMNICOM GROUP INC</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>681919106</cusip>
        <value>8708</value>
        <shrsOrPrnAmt>
            <sshPrnamt>90000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>90000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>PRESTIGE CONSMR HEALTHCARE</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>74112D101</cusip>
        <value>2830</value>
        <shrsOrPrnAmt>
            <sshPrnamt>39000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>39000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>PROSPERITY BANCSHARES INC</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>743606105</cusip>
        <value>1842</value>
        <shrsOrPrnAmt>
            <sshPrnamt>28000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>28000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>QUEST DIAGNOSTICS INC</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>74834L100</cusip>
        <value>8918</value>
        <shrsOrPrnAmt>
            <sshPrnamt>67000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>67000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>REYNOLDS CONSUMER PRODS INC</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>76171L106</cusip>
        <value>8539</value>
        <shrsOrPrnAmt>
            <sshPrnamt>299000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>299000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>RTX CORP</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>75513E101</cusip>
        <value>8778</value>
        <shrsOrPrnAmt>
            <sshPrnamt>90000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>90000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>S&amp;P GLOBAL INC</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>78409V104</cusip>
        <value>2765</value>
        <shrsOrPrnAmt>
            <sshPrnamt>6500</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>6500</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>SCHLUMBERGER LTD</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>806857108</cusip>
        <value>8167</value>
        <shrsOrPrnAmt>
            <sshPrnamt>149000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>149000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>SENSATA TECHNOLOGIES HLDNG P</nameOfIssuer>
        <titleOfClass>SHS</titleOfClass>
        <cusip>G8060N102</cusip>
        <value>13851</value>
        <shrsOrPrnAmt>
            <sshPrnamt>377000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>377000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>SHYFT GROUP INC</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>825698103</cusip>
        <value>3540</value>
        <shrsOrPrnAmt>
            <sshPrnamt>285000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>285000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>SOUTHWEST AIRLS CO</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>844741108</cusip>
        <value>7881</value>
        <shrsOrPrnAmt>
            <sshPrnamt>270000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>270000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>SS&amp;C TECHNOLOGIES HLDGS INC</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>78467J100</cusip>
        <value>10008</value>
        <shrsOrPrnAmt>
            <sshPrnamt>155483</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>155483</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>STANLEY BLACK &amp; DECKER INC</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>854502101</cusip>
        <value>7051</value>
        <shrsOrPrnAmt>
            <sshPrnamt>72000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>72000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>TARGET CORP</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>87612E106</cusip>
        <value>7266</value>
        <shrsOrPrnAmt>
            <sshPrnamt>41000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>41000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>TEXAS INSTRS INC</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>882508104</cusip>
        <value>4617</value>
        <shrsOrPrnAmt>
            <sshPrnamt>26500</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>26500</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>TIMKEN CO</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>887389104</cusip>
        <value>1486</value>
        <shrsOrPrnAmt>
            <sshPrnamt>17000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>17000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>TRAVELERS COMPANIES INC</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>89417E109</cusip>
        <value>7134</value>
        <shrsOrPrnAmt>
            <sshPrnamt>31000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>31000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>UNITED PARCEL SERVICE INC</nameOfIssuer>
        <titleOfClass>CL B</titleOfClass>
        <cusip>911312106</cusip>
        <value>8621</value>
        <shrsOrPrnAmt>
            <sshPrnamt>58000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>58000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>UNITEDHEALTH GROUP INC</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>91324P102</cusip>
        <value>7173</value>
        <shrsOrPrnAmt>
            <sshPrnamt>14500</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>14500</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>UNIVERSAL HLTH SVCS INC</nameOfIssuer>
        <titleOfClass>CL B</titleOfClass>
        <cusip>913903100</cusip>
        <value>2190</value>
        <shrsOrPrnAmt>
            <sshPrnamt>12000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>12000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>US BANCORP DEL</nameOfIssuer>
        <titleOfClass>COM NEW</titleOfClass>
        <cusip>902973304</cusip>
        <value>9640</value>
        <shrsOrPrnAmt>
            <sshPrnamt>215660</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>215660</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>VISA INC</nameOfIssuer>
        <titleOfClass>COM CL A</titleOfClass>
        <cusip>92826C839</cusip>
        <value>2930</value>
        <shrsOrPrnAmt>
            <sshPrnamt>10500</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>10500</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>VISHAY INTERTECHNOLOGY INC</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>928298108</cusip>
        <value>2359</value>
        <shrsOrPrnAmt>
            <sshPrnamt>104000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>104000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>VONTIER CORPORATION</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>928881101</cusip>
        <value>6645</value>
        <shrsOrPrnAmt>
            <sshPrnamt>146500</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>146500</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>WABASH NATL CORP</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>929566107</cusip>
        <value>1138</value>
        <shrsOrPrnAmt>
            <sshPrnamt>38000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>38000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>WARNER BROS DISCOVERY INC</nameOfIssuer>
        <titleOfClass>COM SER A</titleOfClass>
        <cusip>934423104</cusip>
        <value>8941</value>
        <shrsOrPrnAmt>
            <sshPrnamt>1024200</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>1024200</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>WELLS FARGO CO NEW</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>949746101</cusip>
        <value>7535</value>
        <shrsOrPrnAmt>
            <sshPrnamt>130000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>130000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>WESCO INTL INC</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>95082P105</cusip>
        <value>11133</value>
        <shrsOrPrnAmt>
            <sshPrnamt>65000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>65000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>WILLIS TOWERS WATSON PLC LTD</nameOfIssuer>
        <titleOfClass>SHS</titleOfClass>
        <cusip>G96629103</cusip>
        <value>7288</value>
        <shrsOrPrnAmt>
            <sshPrnamt>26500</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>26500</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>WINNEBAGO INDS INC</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>974637100</cusip>
        <value>4218</value>
        <shrsOrPrnAmt>
            <sshPrnamt>57000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>57000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
    <infoTable>
        <nameOfIssuer>ZIMMER BIOMET HOLDINGS INC</nameOfIssuer>
        <titleOfClass>COM</titleOfClass>
        <cusip>98956P102</cusip>
        <value>8579</value>
        <shrsOrPrnAmt>
            <sshPrnamt>65000</sshPrnamt>
            <sshPrnamtType>SH</sshPrnamtType>
        </shrsOrPrnAmt>
        <investmentDiscretion>SOLE</investmentDiscretion>
        <votingAuthority>
            <Sole>65000</Sole>
            <Shared>0</Shared>
            <None>0</None>
        </votingAuthority>
    </infoTable>
</informationTable>
