SEC Comment Letter for CABOT CORP (CBT) (CIK 0000016040) (CBT) — Mar 20, 2014
CABOT CORP (CBT) (CIK 0000016040)
Date: March 20, 2014 · CIK: 0000016040 · Accession: 0000000000-14-014053
AI Filing Summary & Sentiment
Reasoning
Letter
March 20, 2014 Via E -mail Eduardo E. Cordeiro Chief Financial Officer Cabot Corporation Two Seaport Lane Boston, MA 02210 -2019
Re: Cabot Corporation Form 10-K for the Fiscal Year Ended September 30, 2013 Filed November 27, 2013 File No. 1 -5667
Dear Mr. Cordeiro :
We have completed our review of your filings . 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 s 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 pe rsons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ John Cash
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March 20, 2014 Via E -mail Eduardo E. Cordeiro Chief Financial Officer Cabot Corporation Two Seaport Lane Boston, MA 02210 -2019 Re: Cabot Corporation Form 10-K for the Fiscal Year Ended September 30, 2013 Filed November 27, 2013 File No. 1 -5667 Dear Mr. Cordeiro : We have completed our review of your filings . 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 s 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 pe rsons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ John Cash John Cash Accounting Branch Chief