May 18, 2022

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

 

Re:

Horizon Global Corporation

Registration Statement on Form S-3 (Registration No. 333-264862)

Ladies and Gentlemen:

On behalf of Horizon Global Corporation (“Horizon Global”), the undersigned hereby requests, pursuant to Rule 461(a) promulgated under the Securities Act of 1933, that the Registration Statement on Form S-3 (File No. 333-264862) of Horizon Global be declared effective at 10:00 a.m., New York City time, on Friday, May 20, 2022, or as soon thereafter as practicable. Horizon Global respectfully requests that you notify Michael J. Solecki of such effectiveness by a telephone call to (216) 586-7103.

Please contact Michael J. Solecki of Jones Day at (216) 586-7103 if you have any questions concerning this matter. Thank you for your continued attention to this matter.

 

 

cc:	Michael J. Solecki, Esq.