SEC Comment Letter for CABOT CORP (CBT) (CIK 0000016040) (CBT) — Apr 4, 2022
CABOT CORP (CBT) (CIK 0000016040)
Date: April 4, 2022 · CIK: 0000016040 · Accession: 0000000000-22-003613
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-05667
Referenced dates: March 18, 2022
Letter
United States securities and exchange commission logo April 4, 2022 Erica McLaughlin Senior Vice President and Chief Financial Officer CABOT CORP Two Seaport Lane Suite 1400 Boston, Massachusetts 02210 Re:CABOT CORP Form 10-K for the Fiscal Year Ended September 30, 2021 Response Letter dated March 18, 2022 File No. 001-05667 Dear Ms. McLaughlin: We have reviewed your March 18, 2022 response to our comment letter and have the following comment. In our comment we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our March 4, 2022 letter. Response dated March 18, 2022 Item 1A. Risk Factors, page 14 1.We note your response to our prior comments number 2 and 4. We do not see disclosure regarding the risks involving enforcement of laws or the risk that rules and regulations can change quickly with little notice. Please revise your risk factors section to specifically state, with respect to China and other jurisdictions as appropriate, the risks arising from the legal system(s), including risks and uncertainties regarding the enforcement of laws, and that rules and regulations can change quickly with little advance notice. Your disclosure should make clear and specifically state whether these risks could result in a material change in your operations and/or the value of your securities.
FirstName LastNameErica McLaughlin Comapany NameCABOT CORP April 4, 2022 Page 2 FirstName LastName Erica McLaughlin CABOT CORP April 4, 2022 Page 2 You may contact Jeanne Bennett at 202-551-3606 or Brian Cascio at 202-551-3676 if you have questions regarding comments on the financial statements and related matters. Please contact Margaret Schwartz at 202-551-7153 or Laura Crotty at 202-551-7614 with any other questions. Sincerely, Division of Corporation Finance Office of Life Sciences
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United States securities and exchange commission logo
April 4, 2022
Erica McLaughlin
Senior Vice President and Chief Financial Officer
CABOT CORP
Two Seaport Lane
Suite 1400
Boston, Massachusetts 02210
Re:CABOT CORP
Form 10-K for the Fiscal Year Ended September 30, 2021
Response Letter dated March 18, 2022
File No. 001-05667
Dear Ms. McLaughlin:
We have reviewed your March 18, 2022 response to our comment letter and have the
following comment. In our comment we may ask you to provide us with information so we may
better understand your disclosure.
Please respond to this comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional
comments. Unless we note otherwise, our references to prior comments are to comments in our
March 4, 2022 letter.
Response dated March 18, 2022
Item 1A. Risk Factors, page 14
1.We note your response to our prior comments number 2 and 4. We do not see disclosure
regarding the risks involving enforcement of laws or the risk that rules and regulations can
change quickly with little notice. Please revise your risk factors section to specifically
state, with respect to China and other jurisdictions as appropriate, the risks arising from
the legal system(s), including risks and uncertainties regarding the enforcement of laws,
and that rules and regulations can change quickly with little advance notice. Your
disclosure should make clear and specifically state whether these risks could result in a
material change in your operations and/or the value of your securities.
FirstName LastNameErica McLaughlin
Comapany NameCABOT CORP
April 4, 2022 Page 2
FirstName LastName
Erica McLaughlin
CABOT CORP
April 4, 2022
Page 2
You may contact Jeanne Bennett at 202-551-3606 or Brian Cascio at 202-551-3676 if
you have questions regarding comments on the financial statements and related matters. Please
contact Margaret Schwartz at 202-551-7153 or Laura Crotty at 202-551-7614 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences