SEC Comment Letter for CENTURY ALUMINUM CO (CENX) (CIK 0000949157) (CENX) — May 18, 2007

CENTURY ALUMINUM CO (CENX) (CIK 0000949157)
Date: May 18, 2007 · CIK: 0000949157 · Accession: 0000000000-07-025144

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

May 9, 2007

Author

Karl Hiller

Form

UPLOAD

Company

CENTURY ALUMINUM CO (CENX) (CIK 0000949157)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-0405 DIVISION OF CORPORATION FINANCE MAIL STOP 7010 May 9, 2007 By US Mail and Facsimile Mr. Michael A. Bless Chief Financial Officer Century Aluminum Company 2511 Garden Road Building A, Suite 200 Monterey, CA 93940

Re: Century Aluminum Company Form 10-K for the Fiscal Year Ended December 31, 2006 Filed March 1, 2007 File No. 0-27918

Dear Mr. Bless:

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

S i n c e r e l y ,

Karl Hiller B r a n c h C h i e f

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0405

DIVISION OF
CORPORATION FINANCE MAIL STOP 7010
        May 9, 2007

By US Mail and Facsimile

Mr. Michael A. Bless
Chief Financial Officer
Century Aluminum Company
2511 Garden Road
Building A, Suite 200
Monterey, CA  93940

 Re: Century Aluminum Company
  Form 10-K for the Fiscal Year Ended December 31, 2006
Filed March 1, 2007
  File No. 0-27918

Dear Mr. Bless:

 We have completed our review of your Form 10-K and related filings and do not,
at this time, have any further comments.

        S i n c e r e l y ,

        Karl Hiller
        B r a n c h  C h i e f

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