Towing accessory system

A towing accessory system for coupling a trailer to a vehicle at any of a plurality of elevations and with locking capabilities comprising, in combination:

• a receptacle adapted to extend rearwardly from a rear of a vehicle, the receptacle having a rectangular cross section with a horizontally disposed recess and with a laterally extending passageway extending there through;
• a ball extending upwardly in a generally spherical configuration for receiving thereon a hitch adapted to be towed by a vehicle;
• a coupling plate having an upper surface and a lower surface and having a front end and a rear end with an obtuse angle bend there between, the coupling plate having an aperture there through adjacent to the rear end with the ball being secured over the upper surface at the aperture, the coupling plate having a horizontally disposed projection with a rectangular configuration extending rearwardly from the lower surface adjacent to the front end and receivable within the recess of the receptacle, the projection having a lateral extending passageway aligned with the passageway of the receptacle during operation and use with a pin to couple the ball and the receptacle;
• a locking assembly having a fixed portion and a removable portion, the fixed portion including a sleeve having a rectangular configuration secured to the upper surface of the coupling plate adjacent to the front end with a plurality of passageways extending laterally through the sleeve at different elevations, the removable portion including a retaining bar positionable over the ball and a portion of the hitch adapted to be towed, the removable portion also including a block adapted to be removably received within the sleeve, the removable portion also including an elbow between the retaining bar and the block with a laterally extending passageway there through and a pin extending through the passageway of the elbow and one of the passageways of the sleeve to allow varying the distance between the ball and the retaining bar;
• and
• a U-shaped coupler wherein one leg is the pin extending through the passageways of the receptacle and the projection and the other leg is the pin extending through the passageways of the sleeve and the elbow, the coupler also including a cotter pin extending through one of the legs of the coupler.