American Tire Corporation
1643 Nevada Highway
Boulder City, NV 89005
Phone: 702-293-1930
Fax: 702-294-3870
January 5, 1998
Steven C. Duval
Assistant Director
United States Securities and Exchange Commission
Mail Stop 4-4
Washington DC 20549
Re: American Tire Corporation (the "Company")
Registration Statement on Form S-1
SEC File No. 333-24665
Amendment to Application for Withdrawal dated October 23, 1997
Dear Mr. Duval:
In connection with the above referenced registration statement on Form S-1,
the Company hereby amends its request for withdrawal of the registration
statement, without prejudice.
The reason for the filing of the application for withdrawal is that the
Company's obligation to file and keep effective a registration statement
relating to the shares included in the registration statement will expire on
February 14, 1998, and thereafter selling shareholders requesting registration
of their shares for resale may be eligible to resell their shares pursuant to
an exemption from registration.
No shares of common stock being registered pursuant to the registration
statement on Form S-1 were sold by selling shareholders (the Company was not
registering any shares for sale to the public) while the registration
statement was pending.
If you have any questions regarding this amended application for withdrawal
please telephone Mr. Elliott Taylor, the Company's
counsel at (801) 463-6080.
Sincerely,
AMERICAN TIRE CORPORATION
/S/ Richard A. Steinke
Chief Executive Officer
cc: Elliott N. Taylor
