-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Hwamp/DaMJ2Bk17xSUziVBgO8Wq/RZ8Mf3rACwjw4sEb4JdB9BDg1T5gITyw4r05
 LhcpqgcPdxolMImv41rbPg==

<SEC-DOCUMENT>0001468298-09-000001.txt : 20090715
<SEC-HEADER>0001468298-09-000001.hdr.sgml : 20090715
<ACCEPTANCE-DATETIME>20090715134735
ACCESSION NUMBER:		0001468298-09-000001
CONFORMED SUBMISSION TYPE:	D
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
FILED AS OF DATE:		20090715
DATE AS OF CHANGE:		20090715
EFFECTIVENESS DATE:		20090715

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Ralco Holdings, Inc.
		CENTRAL INDEX KEY:			0001468298
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		D
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-132771
		FILM NUMBER:		09945575

	BUSINESS ADDRESS:	
		STREET 1:		C/O MOTORSPORT AFTERMARKET GROUP, INC.
		STREET 2:		2146 MICHELSON DRIVE, SUITE B
		CITY:			IRVINE
		STATE:			CA
		ZIP:			92612
		BUSINESS PHONE:		949-440-5500

	MAIL ADDRESS:	
		STREET 1:		C/O MOTORSPORT AFTERMARKET GROUP, INC.
		STREET 2:		2146 MICHELSON DRIVE, SUITE B
		CITY:			IRVINE
		STATE:			CA
		ZIP:			92612
</SEC-HEADER>
<DOCUMENT>
<TYPE>D
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0401</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001468298</cik>
        <entityName>Ralco Holdings, Inc.</entityName>
        <issuerAddress>
            <street1>C/O MOTORSPORT AFTERMARKET GROUP, INC.</street1>
            <street2>2146 MICHELSON DRIVE, SUITE B</street2>
            <city>IRVINE</city>
            <stateOrCountry>CA</stateOrCountry>
            <zipCode>92612</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>949-440-5500</issuerPhoneNumber>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <jurisdictionOfInc>DELAWARE</jurisdictionOfInc>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <withinFiveYears>true</withinFiveYears>
            <value>2009</value>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Peter</firstName>
                <middleName></middleName>
                <lastName>Nolan</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o Leonard Green &amp; Partners, L.P.</street1>
                <street2>11111 Santa Monica Blvd., Suite 2000</street2>
                <city>Los Angeles</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>90025</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Jonathan</firstName>
                <middleName></middleName>
                <lastName>Seiffer</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o Leonard Green &amp; Partners, L.P.</street1>
                <street2>11111 Santa Monica Blvd., Suite 2000</street2>
                <city>Los Angeles</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>90025</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Todd</firstName>
                <middleName></middleName>
                <lastName>Purdy</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o Leonard Green &amp; Partners, L.P.</street1>
                <street2>11111 Santa Monica Blvd., Suite 2000</street2>
                <city>Los Angeles</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>90025</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Arnold</firstName>
                <middleName></middleName>
                <lastName>Ackerman</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o Motorsport Aftermarket Group, Inc.</street1>
                <street2>2146 Michelson Drive, Suite B</street2>
                <city>Irvine</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>92612</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Brian</firstName>
                <middleName></middleName>
                <lastName>Etter</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o Motorsport Aftermarket Group, Inc.</street1>
                <street2>2146 Michelson Drive, Suite B</street2>
                <city>Irvine</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>92612</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Christopher</firstName>
                <middleName></middleName>
                <lastName>Wright</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o Motorsport Aftermarket Group, Inc.</street1>
                <street2>2146 Michelson Drive, Suite B</street2>
                <city>Irvine</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>92612</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Michael</firstName>
                <middleName></middleName>
                <lastName>Moore</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>c/o Motorsport Aftermarket Group, Inc.</street1>
                <street2>2146 Michelson Drive, Suite B</street2>
                <city>Irvine</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>92612</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Other</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>Decline to Disclose</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2009-06-29</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
            <isDebtType>true</isDebtType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse>Equity and debt securities of Rally Holdings, Inc. (&quot;Rally&quot;) were exchanged for the same securities of Ralco Holdings, Inc. (&quot;Ralco&quot;), which has the same equity and debt holders in the same proportion as Rally did before the exchange.</clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>0</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>24000000</totalOfferingAmount>
            <totalAmountSold>24000000</totalAmountSold>
            <totalRemaining>0</totalRemaining>
            <clarificationOfResponse>The above represents the face value of debt securities issued.  All equity securities offered have been issued in exchange for equity securities of a related company in a restructuring transaction.</clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>25</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>Ralco Holdings, Inc.</issuerName>
                <signatureName>/s/ Michael Moore</signatureName>
                <nameOfSigner>Michael Moore</nameOfSigner>
                <signatureTitle>Chief Financial Officer and Secretary</signatureTitle>
                <signatureDate>2009-07-10</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----