SEC Comment Letter for CABOT CORP (CBT) (CIK 0000016040) (CBT) — Mar 9, 2012
CABOT CORP (CBT) (CIK 0000016040)
Date: March 9, 2012 · CIK: 0000016040 · Accession: 0000000000-12-012327
AI Filing Summary & Sentiment
Reasoning
Letter
March 9, 2012 Via E-mail Mr. Eduardo Cordeiro Executive Vice President and Chief Financial Officer Cabot Corporation Two Seaport Lane, Suite 1300 Boston, MA 02210 RE: Cabot Corporation Form 10-K for the Year ended September 30, 2011 Filed November 29, 2011 File No. 1-5667
Dear Mr. Cordeiro: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely,
/s/ Rufus Decker Rufus Decker Accounting Branch Chief
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March 9, 2012 Via E-mail Mr. Eduardo Cordeiro Executive Vice President and Chief Financial Officer Cabot Corporation Two Seaport Lane, Suite 1300 Boston, MA 02210 RE: Cabot Corporation Form 10-K for the Year ended September 30, 2011 Filed November 29, 2011 File No. 1-5667 Dear Mr. Cordeiro: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Rufus Decker Rufus Decker Accounting Branch Chief