[COLEMAN CABLE LOGO]
August 4, 2005
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Coleman Cable, Inc.
Registration Statement on Form S-4
File No. 333-124334
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Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the
"Act"), the undersigned registrant respectfully requests that the effective date
for the above-captioned Registration Statement be accelerated so that such
Registration Statement, as amended, will become effective at 3:00 p.m. EDT on
August 5, 2005, or as soon thereafter as possible.
Coleman Cable, Inc. acknowledges to the Securities and Exchange
Commission (the "Commission") its responsibilities under the Act as such
responsibilities relate to the proposed public offering of the securities
specified in the above-captioned Registration Statement. Coleman Cable, Inc.
also acknowledges that:
o should the Commission or the staff, acting pursuant to
delegated authority, declare the filing effective, it does not
foreclose the Commission from taking any action with respect
to the filing;
o the action of the Commission or the staff, acting pursuant to
delegated authority, in declaring the filing effective, does
not relieve the company from its full responsibility for the
adequacy and accuracy of the disclosure in the filing; and
o the company may not assert this action as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.
Very truly yours,
COLEMAN CABLE, INC.
By: /s/ Richard N. Burger
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Richard N. Burger
Executive Vice President, Chief Financial
Officer, Secretary and Treasurer
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COLEMAN CABLE, INC. 1586 South Lakeside Drive Tel 847-672-2300 Fax 847-689-9099
Waukegan, Illinois 60085 Toll-Free 800-323-9355 Web www.colemancable.com
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