SEC Comment Letter for CENTURY ALUMINUM CO (CENX) (CIK 0000949157) (CENX) — Sep 29, 2011
CENTURY ALUMINUM CO (CENX) (CIK 0000949157)
Date: Sept. 29, 2011 · CIK: 0000949157 · Accession: 0000000000-11-057962
AI Filing Summary & Sentiment
File numbers found in text: 001-34474
Letter
September 29, 2011 Via E-mail Mr. Michael A. Bless Chief Financial Officer Century Aluminum Co. 2511 Garden Road Building A, Suite 200 Monterey, CA 93940 Re: Century Aluminum Co. Form 10-K for Fiscal Year ended December 31, 2010 Filed March 16, 2011 File No. 001-34474
Dear Mr. Bless: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely, /s/ Karl Hiller Karl Hiller Branch Chief
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September 29, 2011 Via E-mail Mr. Michael A. Bless Chief Financial Officer Century Aluminum Co. 2511 Garden Road Building A, Suite 200 Monterey, CA 93940 Re: Century Aluminum Co. Form 10-K for Fiscal Year ended December 31, 2010 Filed March 16, 2011 File No. 001-34474 Dear Mr. Bless: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Karl Hiller Karl Hiller Branch Chief