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SEC Comment Letter for GRUPO SIMEC, S.A.B. de C.V. (SIM) (CIK 0000887153) (SIM) — Oct 26, 2005

GRUPO SIMEC, S.A.B. de C.V. (SIM) (CIK 0000887153)
Date: Oct. 26, 2005 · CIK: 0000887153 · Accession: 0000000000-05-054385

Regulatory Compliance Financial Reporting Offering / Registration Process

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
October 26, 2005
Author
John Cash
Form
UPLOAD
Company
GRUPO SIMEC, S.A.B. de C.V. (SIM) (CIK 0000887153)

Letter

Mail Stop 07010 October 26, 2005 Mr. Jose Flores Flores Group Simec, Inc. Calzada Lazaro Cardenas 601 Colonia La Nogalera, Guadalajara Jalisco, Mexico 44440

RE: Group Simec, Inc. Form 20-F Filed July 12, 2005 File # 1-11176

Dear Mr. Flores:

We have completed our review of your Form 20-F and related filings and have no further comments at this time.

If you have any further questions regarding our review of your filings, please direct them to Patricia Armelin, Staff Accountant, at (202) 551-3747 or, in her absence, to the undersigned at (202) 551- 3768.

Sincerely,
John Cash
Accounting Branch Chief
??

Show Raw Text
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 07010

      October 26, 2005

Mr. Jose Flores Flores
Group Simec, Inc.
Calzada Lazaro Cardenas 601
Colonia La Nogalera, Guadalajara
Jalisco, Mexico 44440

	RE:	Group Simec, Inc.
      Form 20-F
		Filed July 12, 2005
      File # 1-11176

Dear Mr. Flores:

      We have completed our review of your Form 20-F and related
filings and have no further comments at this time.

      If you have any further questions regarding our review of
your
filings, please direct them to Patricia Armelin, Staff Accountant,
at
(202) 551-3747 or, in her absence, to the undersigned at (202)
551-
3768.

                                                Sincerely,

							John Cash
								Accounting Branch Chief
??

??

??

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

         DIVISION OF
CORPORATION FINANCE

</TEXT>
</DOCUMENT>