SEC Comment Letter for CENTURY ALUMINUM CO (CENX) (CIK 0000949157) (CENX) — Dec 3, 2013
CENTURY ALUMINUM CO (CENX) (CIK 0000949157)
Date: Dec. 3, 2013 · CIK: 0000949157 · Accession: 0000000000-13-065837
AI Filing Summary & Sentiment
Letter
December 3, 2013 Via E -mail Michael A. Bless Chief Executive Officer Century Aluminum Company One South Wacker Drive, Suite 1000 Chicago, IL 60606
Re: Century Aluminum Company Form 10-K for the Year Ended December 31, 2012 Filed March 18, 2013 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 United 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/Tia L. Jenkins
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December 3, 2013 Via E -mail Michael A. Bless Chief Executive Officer Century Aluminum Company One South Wacker Drive, Suite 1000 Chicago, IL 60606 Re: Century Aluminum Company Form 10-K for the Year Ended December 31, 2012 Filed March 18, 2013 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 United 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/Tia L. Jenkins Tia L. Jenkins Senior Assistant Chief Accountant Office of Beverages, Apparel , and Mining