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SEC Company Response from A. M. Castle & Co. (CIK 0000018172) — Mar 18, 2020

A. M. Castle & Co. (CIK 0000018172)
Date: March 18, 2020 · CIK: 0000018172 · Accession: 0001140361-20-006249

AI Filing Summary & Sentiment

File numbers found in text: 333-236682

Referenced dates: March 3, 2020

Date
March 18, 2020
Author
/s/ Eric Orsic
Form
CORRESP
Company
A. M. Castle & Co. (CIK 0000018172)

Letter

VIA EDGAR Division of Corporation Finance Attention: Registration Statement on Form S-4 File No. 333-236682 Tender Offer Statement on Schedule TO File No. 005-31304

Dear Mr. Hindin:

Further to our conversation and oral comments to Amendment No. 1 to the above referenced Registration Statement on Form S-4 filed with the Commission on March 17, 2020 conveyed by the Staff, we confirm the following:

1. In response to Comment #1 in the Staff’s comment letter dated March 3, 2020 (the “Comment Letter”), we confirm that the references to Section 27A of the Securities Act of 1933 (the “Securities Act”) and Section 21E of the Securities Exchange Act of 1934 (the “Exchange Act”) contained in the Forward Looking Statement safe harbor appearing on page iii of the Registration Statement will be deleted. This revision will be reflected in either (i) a pre-effective amendment to the Registration Statement or (ii) the final prospectus filed pursuant to Rule 424 of the Securities Act.

2. In response to Comment #4 in the Comment Letter, we confirm that the notes being solicited in connection with the exchange offer were issued in a private placement transaction and were not registered under either the Securities Act or the Exchange Act nor has a resale registration statement been filed in connection with the notes. The notes are therefore not subject to Section 15(d) or Section 12(g) of the Exchange Act. Furthermore, the notes are not listed on a national securities exchange or authorized to be quoted in an inter-dealer quotation system of a registered national securities association As such, the transaction is not subject to Exchange Act Rule 13e-3.

Please contact me at (312) 984-7617 if you have any questions or require any additional information in connection with this letter or the Company’s filing of its Amendment No. 1 to the Registration Statement on Form S-4.

Sincerely,
/s/ Eric Orsic

Show Raw Text
CORRESP
1
filename1.htm

            mwe.com

    March 18, 2020

    VIA EDGAR

    U.S. Securities and Exchange Commission

    Division of Corporation Finance

    100 F Street, N.E.

    Washington, D.C. 20549

            Attention:

            Jacqueline Kaufman

            Lilyanna Peyser

            Perry Hindin

            Re:

            A. M. Castle & Co.

            Registration Statement on Form S-4

            File No. 333-236682

            Tender Offer Statement on Schedule TO

            File No. 005-31304

    Dear Mr. Hindin:

    Further to our conversation and oral comments to Amendment No. 1 to the above referenced Registration Statement on Form S-4 filed with the Commission on March
      17, 2020 conveyed by the Staff, we confirm the following:

    1.  In response to Comment #1 in the Staff’s comment letter
        dated March 3, 2020 (the “Comment Letter”), we confirm that the references to Section 27A of the Securities Act of 1933 (the “Securities Act”) and Section 21E of the Securities Exchange Act of 1934 (the “Exchange Act”) contained in the
      Forward Looking Statement safe harbor appearing on page iii of the Registration Statement will be deleted.  This revision will be reflected in either (i) a pre-effective
        amendment to the Registration Statement or (ii) the final prospectus filed pursuant to Rule 424 of the Securities Act.

    2.  In response to Comment #4 in the Comment Letter, we confirm that the notes being solicited in connection with the exchange offer were
      issued in a private placement transaction and were not registered under either the Securities Act or the Exchange Act nor has a resale registration statement been filed in connection with the notes.  The notes are therefore not subject to Section
      15(d) or Section 12(g) of the Exchange Act.  Furthermore, the notes are not listed on a national securities exchange or authorized to be quoted in an inter-dealer quotation system of a registered national securities association  As such, the
      transaction is not subject to Exchange Act Rule 13e-3.

    Please contact me at (312) 984-7617 if you have any questions or require any additional information in connection with this letter or the Company’s filing of
      its Amendment No. 1 to the Registration Statement on Form S-4.

    Sincerely,

    /s/ Eric Orsic

            cc:

            Marec E. Edgar, President and Chief Executive Officer

    444 West Lake Street   Chicago IL 60606-0029   Tel +1 312 372 2000   Fax +1 312 984 7700

    US practice conducted through McDermott Will & Emery LLP.