Subject: File No. S7-06-03

October 25, 2005

Regarding the recent postponement for nonaccelerated filers to be in compliance with Section 404 of the Sarbanes-Oxley Act, the test to determine if a company was an accelerated filer was based on the market capitalization of the company on June 30th. Will nonaccelerated filers have to calculate this on June 30, 2006 and if market capitalization exceeds $75 million dollars, the company now has to be 404 compliant by the end of 2006; or if the company was not an accelerated filer for 2005, they do not have to remeasure on June 30, 2006 and have until December 31, 2007 to become compliant? Any guidance that can be given on this would be appreciated. Thank you.

Todd Mroczkowski
Corporate Controller
Core Molding Technologies, Inc.