LKQ Corporation
500 West Madison Street
Suite 2800
Chicago, Illinois 60661
March 26, 2014
VIA EDGAR
Justin Dobbie
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
| Re: | LKQ Corporation |
| Amendment No. 3 to Form S-4 Registration Statement filed on March 18, 2014 (333-193585) |
Dear Mr. Dobbie:
On behalf of LKQ Corporation (the “Company”) and its guarantor subsidiaries (each an additional registrant and, collectively with the Company, the “Registrants”), and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date of the above referenced Registration Statement on Form S-4 be accelerated to 10:00 a.m. eastern time on March 28, 2014, or as soon thereafter as possible.
The Company acknowledges that:
| • | should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Securities and Exchange Commission (the “Commission”) from taking any action with respect to the filing; |
| • | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| • | the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
If you have any questions in connection with this request, please telephone the undersigned at 312-621-2754 or J. Craig Walker of K&L Gates LLP at 312-807-4312.
| Very truly yours, | ||
| LKQ CORPORATION | ||
| By: | /s/ Victor M. Casini | |
Victor M. Casini Senior Vice President, General Counsel and Corporate Secretary | ||