SEC Comment Letter for CENTURY ALUMINUM CO (CENX) (CIK 0000949157) (CENX) — Jan 25, 2010

CENTURY ALUMINUM CO (CENX) (CIK 0000949157)
Date: Jan. 25, 2010 · CIK: 0000949157 · Accession: 0000000000-10-004421

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

January 25, 2010

Author

H. Roger Schwall

Form

UPLOAD

Company

CENTURY ALUMINUM CO (CENX) (CIK 0000949157)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4628 DIVISION OF CORPORATION FINANCE January 25, 2010 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, 2008 Filed March 2, 2009 Definitive Schedule 14A Filed April 13, 2009, as revised May 4, 2009 File No. 0-27918

Dear Mr. Bless: We have completed our review of your filings, and we have no further comment at this time. However, as indicated in our conversation with Mr. William Leatherberry on Friday, January 22, we expect that you will disclose in your 2010 proxy statement the performance targets set with respect to your compensation plans, and to the extent the targets were modified or disregarded, that you will explain why you took such action. Please contact John Lucas at (202) 551-5798 or, in his absence, me at (202) 551-3745 with any questions. S i n c e r e l y , H. Roger Schwall Assistant Director

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-4628

      DIVISION OF
CORPORATION FINANCE

        January 25, 2010

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, 2008
Filed  March 2, 2009
Definitive Schedule 14A Filed April 13, 2009, as revised May 4, 2009
  File No. 0-27918

 Dear Mr. Bless:     We have completed our review of your filings, and we have no further comment at this time.  However, as indicated in our conversation with Mr. William Leatherberry on Friday, January 22, we expect that you will disclose in your 2010 proxy statement the performance targets set with respect to your compensation plans, and to the extent the targets were modified or disregarded, that you will explain why you took such action.   Please contact John Lucas at (202) 551-5798 or, in his absence, me at (202) 551-3745 with any questions.          S i n c e r e l y ,
H. Roger Schwall Assistant Director

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