United States securities and exchange commission logo June 10, 2021 C. Timothy Trenary Chief Financial Officer Superior Industries International, Inc. 26600 Telegraph Road, Suite 400 Southfield, Michigan 48033 Re: Superior Industries International, Inc. Form S-3 Filed June 7, 2021 File No. 333-256858 Dear Mr. Trenary: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Heather Clark at 202-551-3624 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing