SEC Comment Letter for GRUPO SIMEC, S.A.B. de C.V. (SIM) (CIK 0000887153) (SIM) — Nov 13, 2015

GRUPO SIMEC, S.A.B. de C.V. (SIM) (CIK 0000887153)
Date: Nov. 13, 2015 · CIK: 0000887153 · Accession: 0000000000-15-053908

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

November 13, 2015

Author

/s/ John Cash

Form

UPLOAD

Company

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

Letter

November 13, 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 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 la ws 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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November 13, 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 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 la ws 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
Office of Manufacturing and
Construction

Cc: David L. Williams , Simpson, Thatcher & Bartlett LLP

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