SEC Comment Letter for GRUPO SIMEC, S.A.B. de C.V. (SIM) (CIK 0000887153) (SIM) — Dec 6, 2013
GRUPO SIMEC, S.A.B. de C.V. (SIM) (CIK 0000887153)
Date: Dec. 6, 2013 · CIK: 0000887153 · Accession: 0000000000-13-066552
AI Filing Summary & Sentiment
Reasoning
Letter
December 6 , 2013 Via E -mail Mr. Mario Moreno Cortez, Coordinator of Finance Group Simec Calzada Lázaro Cárdenas 601 Colonia La Nogalera, Guadalajara, Jalisco, México 44440
Re: Group Simec Form 20-F for the year ended December 31, 2012 Filed May 15, 2013 File No. 1 -11176
Dear Mr. Cortez :
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ John Cash
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December 6 , 2013 Via E -mail Mr. Mario Moreno Cortez, Coordinator of Finance Group Simec Calzada Lázaro Cárdenas 601 Colonia La Nogalera, Guadalajara, Jalisco, México 44440 Re: Group Simec Form 20-F for the year ended December 31, 2012 Filed May 15, 2013 File No. 1 -11176 Dear Mr. Cortez : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ John Cash John Cash Branch Chief