0000914317-14-000880.txt : 20141027 0000914317-14-000880.hdr.sgml : 20141027 20140701153054 ACCESSION NUMBER: 0000914317-14-000880 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20140701 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SUPERIOR INDUSTRIES INTERNATIONAL INC CENTRAL INDEX KEY: 0000095552 STANDARD INDUSTRIAL CLASSIFICATION: MOTOR VEHICLE PARTS & ACCESSORIES [3714] IRS NUMBER: 952594729 STATE OF INCORPORATION: CA FISCAL YEAR END: 1226 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 7800 WOODLEY AVE CITY: VAN NUYS STATE: CA ZIP: 91406 BUSINESS PHONE: 818-781-4973 MAIL ADDRESS: STREET 1: 7800 WOODLEY AVENUE CITY: VAN NUYS STATE: CA ZIP: 91406 CORRESP 1 filename1.htm

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Preliminary Proxy Statement”) primarily to (1) remove the shareholder proposal (previous Proposal No. 4) as it was withdrawn by the shareholder on June 27, 2014, and (2) insert information related to the record date.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