April 21, 2005
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: Accuride Corporation
Common Stock
File No. 333-121944, Form S-1
Dear Sirs:
In connection with the proposed offering of the above-captioned Securities, we wish to advise you that we hereby join with the Registrant’s request that the effective date of the above-captioned Registration Statement be accelerated so that the same will become effective on April 25, 2005 at 2:00 p.m. or as soon as practicable thereafter.
Supplemental information supplied under Rule 418(a)(7) under the Securities Act of 1933:
(i) | Date of Preliminary Prospectus: April 1, 2005 |
(ii) | Dates of distribution: April 1, 2005 — April 7, 2005 |
(iii) | Number of prospective underwriters: 8 |
(iv) | Number of prospectuses distributed under (iii) above: approximately 27,500 |
(v) | Compliance with Rule 15c2-8 under the Securities Exchange Act of 1934: Included in Master Agreement Among Underwriters of Salomon Smith Barney Inc. (now known as Citigroup Global Markets Inc.). |
Very truly yours,
Citigroup Global Markets Inc. | |
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/s/ John C. Cocchiarella |
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John C. Cocchiarella | |
Vice President and Associate General Counsel | |
