Summary of SUPERIOR INDUSTRIES INTERNATIONAL INC

Item 4.01. Changes in Registrant's Certifying Accountant.

a. On May 7, 2009, Superior Industries International, Inc. (the "Company") dismissed PricewaterhouseCoopers LLP ("PwC") as the Company's independent registered public accounting firm. The Company's Audit Committee of the Board of Directors (the "Audit Committee") participated in and approved the decision to change its independent registered public accounting firm.

The reports of PwC on the Company's financial statements for the fiscal years ended December 28, 2008 and December 30, 2007 did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principle.

During the fiscal years ended December 28, 2008 and December 30, 2007, and through May 7, 2009, there have been no disagreements with PwC on any matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements if not resolved to the satisfaction of PwC would have caused them to make reference thereto in their reports on the financial statements for such years.

During the fiscal years ended December 28, 2008 and December 30, 2007, and through May 7, 2009, there have been no "reportable events" (as defined in Item 304(a)(1)(v) of Regulation S-K), except for the identification of a material weakness in internal control over financial reporting related to the completeness, accuracy and valuation of the accounting and disclosure of income taxes as of December 30, 2007.

The Company provided PwC with a copy of the disclosure it is making in this Current Report on Form 8-K (the "Report") prior to the time the Report was filed with the Securities and Exchange Commission (the "SEC"). The Company requested that PwC furnish it with a letter addressed to the SEC stating whether PwC agrees with the above statements. A copy of such letter, dated May 12, 2009, is filed as Exhibit 16.1 to this Report.

b. The Audit Committee is currently planning to meet with prospective successor firms and plans to appoint the new independent registered public accounting firm by the end of May. Upon selection of the new firm, the Company will file a second Current Report on Form 8-K with the SEC.