SEC Comment Letter for GRUPO SIMEC, S.A.B. de C.V. (SIM) (CIK 0000887153) (SIM) — Jan 19, 2010

GRUPO SIMEC, S.A.B. de C.V. (SIM) (CIK 0000887153)
Date: Jan. 19, 2010 · CIK: 0000887153 · Accession: 0000000000-10-003215

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Date

January 19, 2010

Author

John Hartz

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GRUPO SIMEC, S.A.B. de C.V. (SIM) (CIK 0000887153)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4631 DIVISION OF CORPORATION FINANCE Mail Stop 4631 January 19, 2010 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 for the fiscal year ended December 31, 2008 Filed July 20, 2009 File # 1-11176

Dear Mr. Flores: We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time. If you have any questions regarding co mments on the financial statements and related matters, please direct them to Tr icia Armelin, Staff Accountant, at (202) 551- 3747, Anne McConnell, Senior Staff Accountant, at (202) 551-3709 or, in their absence, to the undersigned at (202) 551-3789. Please cont act Dorine Miller, Financial Analyst, at (202) 551-3711 or, in her absence, Andrew Schoeffler, Staff Attorn ey, at (202) 551-3748 with any other questions. S i n c e r e l y , John Hartz Senior Assistant Chief Accountant

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-4631

       DIVISION OF
CORPORATION FINANCE

  Mail Stop 4631
January 19, 2010
  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 for the fiscal year ended December 31, 2008
  Filed July 20, 2009
File # 1-11176

Dear Mr. Flores:
We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time.
If you have any questions regarding co mments on the financial statements and
related matters, please direct them to Tr icia Armelin, Staff Accountant, at (202) 551-
3747, Anne McConnell, Senior Staff Accountant,  at (202) 551-3709 or, in their absence,
to the undersigned at (202) 551-3789.  Please cont act Dorine Miller, Financial Analyst, at
(202) 551-3711 or, in her absence, Andrew Schoeffler, Staff Attorn ey, at (202) 551-3748
with any other questions.          S i n c e r e l y ,            John Hartz        Senior Assistant Chief Accountant

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