February 3, 2012
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attention: Jay Ingram
| RE: | Registration Statement on Form S-4 (File No. 333-174896) |
| filed by WireCo WorldGroup Inc. and its Co-Registrants |
Dear Mr. Ingram:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, WireCo WorldGroup Inc. (the “Issuer”) and each of the co-registrants listed on Annex A hereto (the “Guarantors”, and together with the Issuer, the “Registrants”) hereby request that the effective date of the above-referenced registration statement be accelerated so that it will be declared effective on February 7, 2012 at 2:00 p.m. Eastern Time, or as soon thereafter as practicable.
With respect to the Registrants’ request for acceleration of the effective date of the Registration Statement on Form S-4, please be advised that the Registrants acknowledge that:
(1) the Registrants are responsible for the adequacy and accuracy of the disclosure in the filing;
(2) should the Commission or the Staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
(3) the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosure in the filing; and
(4) the Registrants may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Please contact Jeffrey T. Haughey at 816-983-8146 or Steve Carman at 816-983-8153 of Husch Blackwell LLP if you have any questions regarding this request.
Very truly yours,
WireCo WorldGroup Inc. | ||
| By: | /s/ Ira Glazer | |
| Name: | Ira Glazer | |
WireCo WorldGroup (Cayman) Inc. WRCA Distributor (Cayman) Ltd. WireCo WorldGroup Sales (Cayman) Ltd. WRCA US Holdings Inc. WRCA, LLC 1295728 Alberta ULC Wireline Works Partnership Casar Drahtseilwerk Saar GmbH Drumet Drahtseile GmbH WireCo WorldGroup B.V. Oliveira Holland B.V. WRCA Portugal Sociedade Unipessoal LDA WireCo WorldGroup Portugal Holdings, SGPS, S.A. Manuel Rodrigues de Oliveira Sá & Filhos, S.A. Albino, Maia & Santos, Unipessoal, Limitada Cabos & Lingas – Sociedade Portuguesa de Comércio, Unipessoal, Limitada WireCo WorldGroup Comercial, Unipessoal, Lda. WireCo WorldGroup Poland Holdings Sp. z o.o. Drumet Liny i Druty Sp. z o.o. Drumet s.r.o. Drumet CZ, s.r.o. | ||
| By: | /s/ Ira Glazer | |
| Name: | Ira Glazer | |
WRCA Finance (Luxembourg) S.à r.l. WRCA (Luxembourg) Holdings S.à r.l. WRCA (Luxembourg) S.à r.l. WRCA Canadian Holdings (Luxembourg) S.à r.l. | ||
| By: | /s/ J. Keith McKinnish | |
| Name: | J. Keith McKinnish | |
Annex A
Co-Registrants
| Jurisdiction of Organization | |
| WireCo WorldGroup (Cayman) Inc. | Cayman Islands | |
| WRCA Distributor (Cayman) Ltd. | Cayman Islands | |
| WireCo WorldGroup Sales (Cayman) Ltd. | Cayman Islands | |
| WRCA Finance (Luxembourg) S.à r.l. | Luxembourg | |
| WRCA (Luxembourg) Holdings S.à r.l. | Luxembourg | |
| WRCA (Luxembourg) S.à r.l. | Luxembourg | |
| WRCA Canadian Holdings (Luxembourg) S.à r.l. | Luxembourg | |
| WRCA US Holdings Inc. | Delaware, USA | |
| WRCA, LLC | Delaware, USA | |
| 1295728 Alberta ULC | Canada | |
| Wireline Works Partnership | Canada | |
| Casar Drahtseilwerk Saar GmbH | Germany | |
| DRUMET Drahtseile GmbH | Germany | |
| WireCo WorldGroup B.V. | Netherlands | |
| Oliveira Holland B.V. | Netherlands | |
| WRCA Portugal Sociedade Unipessoal LDA | Portugal | |
| WireCo WorldGroup Portugal Holdings, SGPS, S.A. | Portugal | |
| Manuel Rodrigues de Oliveira Sá & Filhos, S.A. | Portugal | |
| Albino, Maia & Santos, Unipessoal, Limitada | Portugal | |
| Cabos & Lingas – Sociedade Portuguesa de Comércio, Unipessoal, Limitada | Portugal | |
| WireCo WorldGroup Comercial, Unipessoal, Lda. | Portugal | |
| WireCo WorldGroup Poland Holdings Sp. z o.o. | Poland | |
| Drumet Liny i Druty Sp. z o.o. | Poland | |
| Drumet s.r.o. | Slovak Republic | |
| Drumet CZ, s.r.o. | Czech Republic | |