SEC Comment Letter for CABOT CORP (CBT) (CIK 0000016040) (CBT) — Mar 28, 2013
CABOT CORP (CBT) (CIK 0000016040)
Date: March 28, 2013 · CIK: 0000016040 · Accession: 0000000000-13-016589
AI Filing Summary & Sentiment
Reasoning
Letter
March 28 , 2013 Via E -mail Eduardo E. Cordeiro Executive Vice President and Chief Financial Officer Cabot Corporation Two Seaport Lane Boston, MA 02210 -2019
Re: Cabot Corporation Form 10-K for the Year Ended September 30, 2012 Filed November 29, 2012 File No. 1 -5667
Dear Mr. Cordeiro :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Rufus Decker
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March 28 , 2013 Via E -mail Eduardo E. Cordeiro Executive Vice President and Chief Financial Officer Cabot Corporation Two Seaport Lane Boston, MA 02210 -2019 Re: Cabot Corporation Form 10-K for the Year Ended September 30, 2012 Filed November 29, 2012 File No. 1 -5667 Dear Mr. Cordeiro : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Rufus Decker Rufu s Decker Accounting Branch Chief