SEC Comment Letter for GRUPO SIMEC, S.A.B. de C.V. (SIM) — Feb 1, 2021
GRUPO SIMEC, S.A.B. de C.V.
Date: Feb. 1, 2021 · CIK: 0000887153 · Accession: 0000000000-21-001194
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United States securities and exchange commission logo
February 1, 2021
Mario Moreno Cortez
Coordinator of Finance
GROUP SIMEC SA DE CV
Calzada Lázaro Cárdenas 601
Colonia La Nogalera, Guadalajara,
Jalisco, México 44440
Re:GROUP SIMEC SA DE CV
Form 6-K filed October 28, 2020
Form 20-F for the year ended December 31, 2019
Filed June 5, 2020
File No. 1-11176
Dear Mr. Cortez:
We have completed our review of your filings. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Manufacturing