Park-Ohio Holdings Corp.
6065 Parkland Boulevard
Cleveland, Ohio 44124
May 21, 2024
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attn: Erin Donahue
Re: Park-Ohio Holdings Corp.
Registration Statement on Form S-3 (File No. 333-279399)
Ladies and Gentlemen:
On behalf of Park-Ohio Holdings Corp. (the “Company”), the undersigned hereby requests, pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, that the effective time of the Registration Statement on Form S-3 (File No. 333-279399) (the “Registration Statement”) of the Company be accelerated to 4:00 p.m. on May 23, 2024, or as soon as practicable thereafter. The Company respectfully requests that you notify Michael J. Solecki of such effectiveness by a telephone call to (216) 586-7103.
Please contact Michael J. Solecki at Jones Day at (216) 586-7103 if you have any questions concerning this matter. Thank you for your continued attention to this matter.
Very truly yours,
PARK-OHIO HOLDINGS CORP.
By: /s/ Robert D. Vilsack
Name: Robert D. Vilsack
Title: Chief Legal & Administrative Officer, Secretary
cc: Michael J. Solecki, Esq.