April 10, 2017
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing and Construction
100 F Street, NE
Washington, D.C. 20549
Attn: Jay Ingram
| Re: | NN, Inc. Registration Statement on Form S-3 Filed March 16, 2017 File No. 333-216737 (the “Registration Statement”) REQUEST FOR ACCELERATION OF EFFECTIVENESS |
Ladies and Gentlemen:
On behalf of NN, Inc. (the “Registrant”) and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, I hereby request acceleration of the effective date of the Registration Statement to 4:15 p.m. Eastern Time on Wednesday, April 12, 2017, or as soon thereafter as is practicable.
The Registrant requests that it be notified of such effectiveness by a telephone call to Richard F. Mattern of Bass, Berry & Sims PLC at 901-543-5933.
| Very truly yours,
NN, Inc. |
| /s/ Matthew S. Heiter |
| Senior Vice President and General Counsel |
| cc: | Richard F. Mattern, Esq. Bass, Berry & Sims PLC |