SEC Comment Letter for CABOT CORP (CBT) (CIK 0000016040) (CBT) — Jul 26, 2016
CABOT CORP (CBT) (CIK 0000016040)
Date: July 26, 2016 · CIK: 0000016040 · Accession: 0000000000-16-085822
AI Filing Summary & Sentiment
Reasoning
Letter
Mail Stop 4631 July 26 , 2016 Via E -mail Mr. 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, 2015 Filed November 25, 2015 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 la ws 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 include s the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ John Cash
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Mail Stop 4631 July 26 , 2016 Via E -mail Mr. 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, 2015 Filed November 25, 2015 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 la ws 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 include s the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ John Cash John Cash Accounting Branch Chief Office of Manufacturing and Construction