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SEC Comment Letter for GRUPO SIMEC, S.A.B. de C.V. (SIM) — Nov 17, 2025

GRUPO SIMEC, S.A.B. de C.V.
Date: Nov. 17, 2025 · CIK: 0000887153 · Accession: 0000000000-25-010801

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 001-11176

Date
November 17, 2025
Author
Mario Moreno Cortez
Form
UPLOAD
Company
GRUPO SIMEC, S.A.B. de C.V.

Letter

November 17, 2025 Mario Moreno Cortez Finance Coordinator GRUPO SIMEC, S.A.B. de C.V. Calzada Lázaro Cárdenas 601 Colonia La Nogalera Guadalajara , Jalisco México 44440 Re:GRUPO SIMEC, S.A.B. de C.V. Form 20-F for Fiscal Year Ended December 31, 2024 File No. 001-11176 Dear Mario Moreno Cortez: We have completed our review of your filing. 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

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November 17, 2025
Mario Moreno Cortez
Finance Coordinator
GRUPO SIMEC, S.A.B. de C.V.
Calzada Lázaro Cárdenas 601
Colonia La Nogalera
Guadalajara , Jalisco
México 44440
Re:GRUPO SIMEC, S.A.B. de C.V.
Form 20-F for Fiscal Year Ended December 31, 2024
File No. 001-11176
Dear Mario Moreno Cortez:
            We have completed our review of your filing. 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