May 18, 2022
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Re: | Horizon Global Corporation |
Registration Statement on Form S-3 (Registration No. 333-264862)
Ladies and Gentlemen:
On behalf of Horizon Global Corporation (“Horizon Global”), the undersigned hereby requests, pursuant to Rule 461(a) promulgated under the Securities Act of 1933, that the Registration Statement on Form S-3 (File No. 333-264862) of Horizon Global be declared effective at 10:00 a.m., New York City time, on Friday, May 20, 2022, or as soon thereafter as practicable. Horizon Global respectfully requests that you notify Michael J. Solecki of such effectiveness by a telephone call to (216) 586-7103.
Please contact Michael J. Solecki of Jones Day at (216) 586-7103 if you have any questions concerning this matter. Thank you for your continued attention to this matter.
Very truly yours, | ||||
HORIZON GLOBAL CORPORATION | ||||
By: | /s/ Jay Goldbaum | |||
Name: | Jay Goldbaum | |||
Title: | General Counsel |
cc: | Michael J. Solecki, Esq. |