SEC Comment Letter for CENTURY ALUMINUM CO (CENX) (CIK 0000949157) (CENX) — Aug 21, 2012
CENTURY ALUMINUM CO (CENX) (CIK 0000949157)
Date: Aug. 21, 2012 · CIK: 0000949157 · Accession: 0000000000-12-045297
AI Filing Summary & Sentiment
File numbers found in text: 001-34474
Letter
August 21, 2012 Via E -mail Michael A. Bless Chief Executive Officer Century Aluminum Company 2511 Garden Road Building A, Suite 200 Monterey, CA 93940
Re: Century Aluminum Company Form 10-K for Fiscal Year Ended December 31 , 2011 Filed February 29, 2012 File No. 001-34474
Dear Mr. Bless :
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the Un ited States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Melissa N. Rocha for
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August 21, 2012 Via E -mail Michael A. Bless Chief Executive Officer Century Aluminum Company 2511 Garden Road Building A, Suite 200 Monterey, CA 93940 Re: Century Aluminum Company Form 10-K for Fiscal Year Ended December 31 , 2011 Filed February 29, 2012 File No. 001-34474 Dear Mr. Bless : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the Un ited States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Melissa N. Rocha for Tia L. Jenkins Senior Assistant Chief Accountant Office of Beverages, Apparel and Mining