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December 11, 1996
Securities and Exchange Commission
405 Fifth Street N.W.
Washington, D.C. 20549
Attn: Bill Underhill
Re: Cragar Industries, Inc.
Registration Statement on Form 8-A (File No. 000-21817)
Dear Mr. Underhill:
On December 3, 1996, Cragar Industries, Inc. (the "Company") filed a
Registration Statement on Form 8-A (the "Form 8-A") under the rules and
regulations of the Securities Exchange Act of 1934, as amended (the "Exchange
Act"), in connection with its initial public offering of common stock ("Common
Stock") and common stock purchase warrants ("Warrants"). The Company had
previously filed a Registration Statement on Form SB-2 under the rules and
regulations of the Securities Act of 1933, as amended (the "Registration
Statement"). The Company has also applied for the listing of its Common Stock
and Warrants on the Boston Stock Exchange and the Nasdaq SmallCap Market.
On the cover page of its Form 8-A, the Company erroneously indicated
that the Common Stock and Warrants were to be registered pursuant to Section
12(g) of the Exchange Act. Insofar as the Company expects to be listed on a
national securities exchange, we have determined that the Company should have
requested registration of the Common Stock and Warrants pursuant to Section
12(b). Consequently, pursuant to instructions received from the SEC's Office of
EDGAR Policy, the Company hereby requests that the Form 8-A be canceled. We
will be filing today under seperate cover a new original Form 8-A which
registers the Common Stock and Warrants under Section 12(b).
If you have any questions at all, please do not hesitate to call me at
(602) 382-6392 or Michael Maledon at (602) 382-6278.
Very truly yours,
SNELL & WILMER L.L.P.
/s/ David P. Lewis
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David P. Lewis
Enclosure
