SEC Comment Letter for GRUPO SIMEC, S.A.B. de C.V. (SIM) (CIK 0000887153) (SIM) — Aug 12, 2015
GRUPO SIMEC, S.A.B. de C.V. (SIM) (CIK 0000887153)
Date: Aug. 12, 2015 · CIK: 0000887153 · Accession: 0000000000-15-041176
AI Filing Summary & Sentiment
Reasoning
Letter
August 11, 2015 Mail Stop 4631 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, 2014 Filed May 15, 2015 File No. 1 -11176
Dear Mr. Cortez :
We issued comments to you on the above captioned filing on June 23, 2015 . As of the date of this letter, these comments remain outstanding and unresolved. We expect you to provide a complete, substantive response to these comments by August 25, 2015 .
If you do not respond, we will, consistent with our obligations under the federal securities laws, decide how we will seek to resolve material outstanding comments and complete our review of your filing and your disclosure. Among other things, we may decide to release publicly, t hrough the agency’s EDGAR system, all correspondence, including this letter, relating to the review of your filing, consistent with the staff’s decision to publicly release comment and response letters relating to discl osure filings it has reviewed.
Please contact Mindy Hooker at (202) 551 -3732, Anne McConnell at (202) 551 -3709 or me at (202) 551 -3768 with any questions.
Sincerely,
/s/ John Cash
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August 11, 2015 Mail Stop 4631 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, 2014 Filed May 15, 2015 File No. 1 -11176 Dear Mr. Cortez : We issued comments to you on the above captioned filing on June 23, 2015 . As of the date of this letter, these comments remain outstanding and unresolved. We expect you to provide a complete, substantive response to these comments by August 25, 2015 . If you do not respond, we will, consistent with our obligations under the federal securities laws, decide how we will seek to resolve material outstanding comments and complete our review of your filing and your disclosure. Among other things, we may decide to release publicly, t hrough the agency’s EDGAR system, all correspondence, including this letter, relating to the review of your filing, consistent with the staff’s decision to publicly release comment and response letters relating to discl osure filings it has reviewed. Please contact Mindy Hooker at (202) 551 -3732, Anne McConnell at (202) 551 -3709 or me at (202) 551 -3768 with any questions. Sincerely, /s/ John Cash John Cash Branch Chief Office of Manufacturing & Construction Cc: David L. Williams , Simpson, Tha tcher & Bartlett LLP