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SEC Comment Letter for CABOT CORP (CBT) (CIK 0000016040) (CBT) — May 3, 2022

CABOT CORP (CBT) (CIK 0000016040)
Date: May 3, 2022 · CIK: 0000016040 · Accession: 0000000000-22-004837

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File numbers found in text: 001-05667

Date
May 3, 2022
Author
Erica McLaughlin
Form
UPLOAD
Company
CABOT CORP (CBT) (CIK 0000016040)

Letter

United States securities and exchange commission logo May 3, 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 Filed November 29, 2021 File No. 001-05667 Dear Ms. McLaughlin: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Life Sciences

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United States securities and exchange commission logo
May 3, 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
Filed November 29, 2021
File No. 001-05667
Dear Ms. McLaughlin:
            We have completed our review of your filing.  We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Life Sciences