7140 Office Circle
P.O. Box 15600
Evansville, IN 47716-0600
Phone: (812) 962-5000
Fax: (812) 962-5400
VIA EDGAR
January 3, 2012
Mr. David R. Humphrey
Accounting Branch Chief
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
RE: Accuride Corporation
Form 10-K for the year ended December 31, 2010
Filed March 28, 2011
File No. 001-32483
Dear Mr. Humphrey,
We are in receipt of your December 20, 2011 letter regarding Accuride Corporation’s Form 10-K for the year ended December 31, 2010.
As you discussed with Christopher Lueking of Latham & Watkins LLP, Accuride’s outside counsel, on December 22, 2011, Accuride is preparing a response to the SEC’s comments. We expect to be able to file our response on or before January 31, 2012.
Feel free to contact me at 812-962-5083, if you have any questions.
Regards,
/s/ Gregory A. Risch
Gregory A. Risch
Vice President / Interim Chief Financial Officer
cc: Stephen A. Martin, Esq.
Christopher Lueking, Esq. (Latham & Watkins, LLP)