SEC Comment Letter for CABOT CORP (CBT) (CIK 0000016040) (CBT) — Apr 21, 2010
CABOT CORP (CBT) (CIK 0000016040)
Date: April 21, 2010 · CIK: 0000016040 · Accession: 0000000000-10-021857
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UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4631 DIVISION OF CORPORATION FINANCE Mail Stop 4631 April 21, 2010 Mr. Eduardo E. Cordeiro Executive Vice President and Chief Financial Officer Cabot Corporation Two Seaport Lane, Suite 1300 Boston, MA 02210 RE: Form 10-K for the year ended September 30, 2009 Form 10-Q for the peri od ended December 31, 2009 Schedule 14A filed on January 28, 2010 File No. 1-5667
Dear Mr. Cordeiro: We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time. If you have any further questions regardi ng our review of legal or disclosure matters in your filings, please direct them to Era Anagnosti, Staff Attorney, at (202) 551- 3369 or, in her absence, Craig Slivka, Special Counsel, at (202) 551-3729. Please contact Jeffrey Gordon, Staff Accountan t, at (202) 551-3866 or, in his absence, Nudrat Salik, Staff Accountant, at (202) 551-3692 if you have questions regarding our review of the financial statements and related matters. S i n c e r e l y , R u f u s D e c k e r A c c o u n t i n g B r a n c h C h i e f
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-4631
DIVISION OF
CORPORATION FINANCE
Mail Stop 4631
April 21, 2010
Mr. Eduardo E. Cordeiro Executive Vice President and Chief Financial Officer Cabot Corporation Two Seaport Lane, Suite 1300 Boston, MA 02210
RE: Form 10-K for the year ended September 30, 2009
Form 10-Q for the peri od ended December 31, 2009
Schedule 14A filed on January 28, 2010
File No. 1-5667
Dear Mr. Cordeiro:
We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time.
If you have any further questions regardi ng our review of legal or disclosure
matters in your filings, please direct them to Era Anagnosti, Staff Attorney, at (202) 551-
3369 or, in her absence, Craig Slivka, Special Counsel, at (202) 551-3729. Please contact
Jeffrey Gordon, Staff Accountan t, at (202) 551-3866 or, in his absence, Nudrat Salik,
Staff Accountant, at (202) 551-3692 if you have questions regarding our review of the
financial statements and related matters. S i n c e r e l y , R u f u s D e c k e r A c c o u n t i n g B r a n c h C h i e f