SEC Comment Letter for CABOT CORP (CBT) (CIK 0000016040) (CBT) — Apr 15, 2008

CABOT CORP (CBT) (CIK 0000016040)
Date: April 15, 2008 · CIK: 0000016040 · Accession: 0000000000-08-019382

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File numbers found in text: 001-05667

Date

April 15, 2008

Author

Rufus Decker

Form

UPLOAD

Company

CABOT CORP (CBT) (CIK 0000016040)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE Mail Stop 7010 April 15, 2008 Via U.S. mail and facsimile Mr. Patrick M. Prevost Chief Executive Officer Cabot Corporation Two Seaport Lane, Suite 1300 Boston, MA 02210 RE: Form 10-K for the fiscal year ended September 30, 2007 File No. 001-05667

Dear Mr. Prevost: We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time.

You may contact Errol Sanderson, Financia l Analyst, at (202) 551-3746 or, in his absence, Jennifer Hardy, Legal Branch Chief, at (202) 551-3767 if you have any questions regarding legal matters. If you ha ve any questions regarding comments on the financial statements and related matters, please direct them to Lisa Haynes, Staff Accountant, at (202) 551-3424 or, in her ab sence, to the undersi gned at (202) 551-3769.

S i n c e r e l y , R u f u s D e c k e r Accounting Branch Chief

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

       DIVISION OF
CORPORATION FINANCE

Mail Stop 7010
April 15, 2008

Via U.S. mail and facsimile

Mr. Patrick M. Prevost Chief Executive Officer
Cabot Corporation
Two Seaport Lane, Suite 1300
Boston, MA  02210
 RE: Form 10-K for the fiscal year ended September 30, 2007
File No. 001-05667

Dear Mr. Prevost:
We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time.

You may contact Errol Sanderson, Financia l Analyst, at (202) 551-3746 or, in his
absence, Jennifer Hardy, Legal Branch Chief, at (202) 551-3767 if you have any
questions regarding legal matters.  If you ha ve any questions regarding comments on the
financial statements and related matters, please direct them to Lisa Haynes, Staff Accountant, at (202) 551-3424 or, in her ab sence, to the undersi gned at (202) 551-3769.

       S i n c e r e l y ,             R u f u s  D e c k e r         Accounting Branch Chief

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