SEC Comment Letter for A. M. Castle & Co. (CIK 0000018172) — Jul 7, 2020
A. M. Castle & Co. (CIK 0000018172)
Date: July 7, 2020 · CIK: 0000018172 · Accession: 0000000000-20-006085
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File numbers found in text: 333-239513
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United States securities and exchange commission logo
July 7, 2020
Marec E. Edgar
President and Chief Executive Officer
A. M. Castle & Co.
1420 Kensington Road, Suite 220
Oak Brook, IL 60523
Re:A. M. Castle & Co.
Registration Statement on Form S-1
Filed June 29, 2020
File No. 333-239513
Dear Mr. Edgar:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Scott Anderegg, Staff Attorney at 202-551-3342 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services