Updating a new Plant Of Manufacturing (POM). MAC Trailer Iowa, Inc. 371 Trinity Avenue Paton, IA 50217 Below is the updated list of all Plants of Manufacturing under MAC Trailers VIN codes: POSITION 11 = PLANT OF MANUFACTURE                                 A             Salem, Allen Road 20                                 B             Billings, Sub Contract 20                                 C             Alliance, Corporate 10                                 G             Alliance, St Trk Bodies 15                                 H             Oklahoma 90                                 I              Paton Iowa 40                                 K             Oklahoma, Sub Contract 70                                 L              Lima, Sub Contract 10                                 M            Oklahoma, Sub Contract 20                                 O             Alliance, Research&Dev 59                                 P             Portland, Oregon 43                                 R             Trailstar, Sub Contract 10                                 S              West Virginia, Sub Contract 10                                 T              Kent, Sub Contract 10                                 V             Alliance, Service 50                                 W            Alliance, Main Street 70                                 X             Rhome, Texas 55                                 Y              LTT MFG, Billings MT                                 Z              LTT INC, Kent OH