Abstract: A two-piece universal tie-down bracket which has wide applications but is especially useful in connection with utility trucks having plastic bed liners, and with marine craft. The bracket comprises an elongate base member constructed as a wire form, having openings at its ends and an open loop intermediate its ends. The base member is mounted on a supporting surface such as the plastic bed liner by screws, bolts or the like passing through the end openings, and prior to its attachment a tethering ring also fabricated as a wire form is placed in the open loop to hang loosely therefrom in readiness for use after securement of the base member. The supporting surface for the base member holds the tethering loop captive, and the loop will hang in a collapsed out-of-the-way position close to the base member for a large number of different mounting positions of the latter.