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
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<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
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
</TEXT>
</DOCUMENT>