June 27, 2017
Correspondence Filing Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
| Re: | Park-Ohio Industries, Inc. |
Registration Statement on FormS-4
Filed June 27, 2017
Ladies and Gentlemen:
On the date hereof, Park-Ohio Industries, Inc., an Ohio corporation (the “Company”), and Ajax Tocco Magnethermic Corporation, Apollo Aerospace Components LLC, ATBD, Inc., Bates Rubber, Inc., Control Transformer, Inc., Elastomeros Tecnicos Moldeados, Inc., EP Cleveland Holdings, Inc., EP Realty Holdings, Inc., Feco, Inc., Fluid Routing Solutions, LLC, Gateway Industrial Supply LLC, General Aluminum Mfg. Company, Induction Management Services, LLC, Integrated Holding Company, Integrated Logistics Holding Company, Integrated Logistics Solutions, Inc., Lewis & Park Screw & Bolt Company, Park-Ohio Forged & Machined Products LLC, Park-Ohio Products, Inc., Pharmaceutical Logistics, Inc., Pharmacy Wholesale Logistics, Inc.,P-O Realty LLC, POVI L.L.C., Precision Machining Connection LLC, RB&W Ltd., RB&W Manufacturing LLC, Red Bird, Inc., Snow Dragon LLC, ST Holding Corp., STMX, Inc., Summerspace, Inc., Supply Technologies LLC, Supply Technologies Procurement Company, Inc., The Ajax Manufacturing Company, The Clancy Bing Company, TW Manufacturing Co., WB&R Acquisition Company, Inc., Blue Falcon Travel, Inc., Tocco, Inc., Autoform Tool & Manufacturing, LLC (collectively, the “Guarantors” and, together with the Company, the “Registrants”) filed with the Securities and Exchange Commission (the “Commission”) the Registration Statement on FormS-4 relating to the offer to exchange (the “Exchange Offer”) up to $350,000,000 aggregate principal amount of the Company’s 6.625% SeniorNotes due 2027 (the “Exchange Notes”) registered under the Securities Act of 1933 (the “Securities Act”), for any and all of the Company’s outstanding 6.625% Senior Notes due 2027, which were issued on April 17, 2017.
The Registrants are registering the Exchange Offer in reliance on the Commission staff’s position enunciated in the letters issued toExxon Capital Holdings Corporation (available May 13, 1988),Morgan Stanley & Co. Incorporated (available June 5, 1991) andShearman & Sterling (available July 2, 1993). In accordance with the Commission staff’s position set forth in those letters, the Registrants make the following representations to the Commission:
| 1. | The Registrants have not entered into any arrangement or understanding with any person to distribute the Exchange Notes to be received in the Exchange Offer and, to the best of the Registrants’ information and belief, each person participating in the Exchange Offer is acquiring the Exchange Notes in its ordinary course of business and has no arrangement or understanding to participate in the distribution of the Exchange Notes to be received in the Exchange Offer. |
| 2. | The Registrants will make each participant in the Exchange Offer aware (through the Exchange Offer prospectus or otherwise) that if such person is using the Exchange Offer to participate in the distribution of the Exchange Notes to be acquired in the Exchange Offer, such person (a) cannot rely on the Commission staff’s position enunciated inExxon Capital Holdings Corporation or similar letters and (b) must comply with the registration and prospectus delivery requirements of the Securities Act in connection with a secondary resale transaction. The Registrants acknowledge that such a secondary resale transaction should be covered by an effective registration statement containing the selling stockholder information required by Item 507 of RegulationS-K promulgated under the Securities Act. |
| 3. | The Registrants will make each participant in the Exchange Offer aware (through the Exchange Offer prospectus or otherwise) that (a) any broker-dealer holding existing securities acquired for its own account as a result of market-making activities or other trading activities, and who receives Exchange Notes in exchange for such existing securities pursuant to the Exchange Offer, may be a statutory underwriter and must deliver a prospectus meeting the requirements of the Securities Act as described in (2) above in connection with any resale of such Exchange Notes; (b) by executing the letter of transmittal or similar documentation, any such broker-dealer represents that it will deliver a prospectus meeting the requirements of the Securities Act in connection with any resale of Exchange Notes received in respect of such existing securities pursuant to the Exchange Offer; and (c) any such broker-dealer must confirm that it has not entered into any arrangement or understanding with the Registrants or an affiliate of the Registrants to distribute Exchange Notes. The Registrants will include in the letter of transmittal or similar documentation a statement to the effect that by so acknowledging and by delivering a prospectus, a broker-dealer will not be deemed to admit that it is an “underwriter” within the meaning of the Securities Act. |
The Registrants will include, in the transmittal letter or similar documentation to be executed by the exchange offeree in order to participate in the Exchange Offer, representations to the effect that (a) the exchange offeree is acquiring the Exchange Notes in its ordinary course of business; (b) by accepting the Exchange Offer, the exchange offeree represents that it is not engaged in, does not intend to engage in and has no arrangement or understanding with any person to participate in a distribution of the Exchange Notes; and (c) the offeree is not an “affiliate” of the Registrants within the meaning of Rule 405 under the Securities Act.
* * *
| Very truly yours, | ||
| PARK-OHIO INDUSTRIES, INC. | ||
| By: | /s/ Robert D. Vilsack | |
| Name: | Robert D. Vilsack | |
| Title: | Vice President and Secretary | |
| AJAX TOCCO MAGNETHERMIC CORPORATION | ||
| BATES RUBBER, INC. | ||
| CONTROL TRANSFORMER, INC. | ||
| EP CLEVELAND HOLDINGS, INC. | ||
| PARK-OHIO FORGED & MACHINED PRODUCTS LLC | ||
PRECISION MACHINING CONNECTION LLC | ||
| SUPPLY TECHNOLOGIES LLC | ||
| SUPPLY TECHNOLOGIES | ||
| PROCUREMENT COMPANY, INC. | ||
| By: | /s/ Robert D. Vilsack | |
| Name: | Robert D. Vilsack | |
| Title: | Vice President and Secretary | |
LEWIS & PARK SCREW & BOLT COMPANY | ||
| PHARMACEUTICAL LOGISTICS, INC. | ||
PHARMACY WHOLESALE LOGISTICS, INC. | ||
| P-O REALTY LLC | ||
| RED BIRD, INC. | ||
| WB&R ACQUISITION COMPANY, INC. | ||
| By: | /s/ Robert D. Vilsack | |
| Name: | Robert D. Vilsack | |
| Title: | Vice President and Secretary | |
AUTOFORM TOOL & MANUFACTURING, LLC | ||
| By: | /s/ Robert D. Vilsack | |
| Name: | Robert D. Vilsack | |
| Title: | Vice President and Secretary | |
GENERAL ALUMINUM MGF. COMPANY SUMMERSPACE, INC. | ||
| By: | /s/ Robert D. Vilsack | |
| Name: | Robert D. Vilsack | |
| Title: | Vice President and Secretary | |
| BLUE FALCON TRAVEL, INC. | ||
| By: | /s/ Robert D. Vilsack | |
| Name: | Robert D. Vilsack | |
| Title: | Vice President and Secretary | |
| POVI L.L.C. | ||
| By: | ||
PARK-OHIO INDUSTRIES, INC. its sole member | ||
| By: | /s/ Robert D. Vilsack | |
| Name: | Robert D. Vilsack | |
| Title: | Vice President and Secretary | |
| ATBD, INC. | ||
| By: | /s/ Robert D. Vilsack | |
| Name: | Robert D. Vilsack | |
| Title: | Vice President and Secretary | |
ELASTOMEROS TECNICOS MOLDEADOS, INC. | ||
| By: | /s/ Robert D. Vilsack | |
| Name: | Robert D. Vilsack | |
| Title: | Vice President and Secretary | |
EP REALTY HOLDINGS, INC. FLUID ROUTING SOLUTIONS, LLC | ||
| By: | /s/ Robert D. Vilsack | |
| Name: | Robert D. Vilsack | |
| Title: | Vice President and Secretary | |
| FECO, INC. | ||
| TOCCO, INC. | ||
| By: | /s/ Robert D. Vilsack | |
| Name: | Robert D. Vilsack | |
| Title: | Vice President and Secretary | |
INDUCTION MANAGEMENT SERVICES, LLC | ||
| By: | /s/ Robert D. Vilsack | |
| Name: | Robert D. Vilsack | |
| Title: | Vice President and Secretary | |
APOLLO AEROSPACE COMPONENTS LLC | ||
| INTEGRATED HOLDING COMPANY | ||
| INTEGRATED LOGISTICS HOLDING COMPANY | ||
INTEGRATED LOGISTICS SOLUTIONS, INC. | ||
| ST HOLDING CORP. | ||
| STMX, INC. | ||
| By: | /s/ Robert D. Vilsack | |
| Name: | Robert D. Vilsack | |
| Title: | Vice President and Secretary | |
| SNOW DRAGON LLC | ||
| By: | /s/ Robert D. Vilsack | |
| Name: | Robert D. Vilsack | |
| Title: | Vice President and Secretary | |
| RB&W MANUFACTURING LLC | ||
| By: | /s/ Robert D. Vilsack | |
| Name: | Robert D. Vilsack | |
| Title: | Vice President and Secretary | |
| THE CLANCY BING COMPANY | ||
| By: | /s/ Robert D. Vilsack | |
| Name: | Robert D. Vilsack | |
| Title: | Vice President and Secretary | |
| GATEWAY INDUSTRIAL SUPPLY LLC | ||
| By: | /s/ Robert D. Vilsack | |
| Name: | Robert D. Vilsack | |
| Title: | Vice President and Secretary | |
| PARK OHIO PRODUCTS, INC. | ||
| By: | /s/ Robert D. Vilsack | |
| Name: | Robert D. Vilsack | |
| Title: | Vice President and Secretary | |
| TW MANUFACTURING CO. | ||
| By: | /s/ Robert D. Vilsack | |
| Name: | Robert D. Vilsack | |
| Title: | Vice President and Secretary | |
| RB&W LTD. | ||
| By: | RB&W Manufacturing Co. | |
| its sole member | ||
| By: |
| |
| Name: | Robert D. Vilsack | |
| Title: | Vice President and Secretary | |
THE AJAX MANUFACTURING COMPANY | ||
| By: | /s/ Robert D. Vilsack | |
| Name: | Robert D. Vilsack | |
| Title: | Vice President and Secretary | |
| cc: | Michael J. Solecki, Esq. (Jones Day) |
