SEC Comment Letter for CENTURY ALUMINUM CO (CENX) (CIK 0000949157) (CENX) — Jan 5, 2015
CENTURY ALUMINUM CO (CENX) (CIK 0000949157)
Date: Jan. 5, 2015 · CIK: 0000949157 · Accession: 0000000000-15-000262
AI Filing Summary & Sentiment
Letter
January 5, 2015 Via E -mail Mr. Rick T. Dillon Chief Financial Officer Century Aluminum Company One South Wacker Drive Suite 1000 Chicago, IL 60606
Re: Century Aluminum Corporation Form 10 -K for the Year Ended December 31, 2013 Filed March 14 , 2014 File No. 001 -34474
Dear Mr. Dillon :
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 la ws 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/ Rufus Decker for
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January 5, 2015 Via E -mail Mr. Rick T. Dillon Chief Financial Officer Century Aluminum Company One South Wacker Drive Suite 1000 Chicago, IL 60606 Re: Century Aluminum Corporation Form 10 -K for the Year Ended December 31, 2013 Filed March 14 , 2014 File No. 001 -34474 Dear Mr. Dillon : 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 la ws 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/ Rufus Decker for Tia L. Jenkins Senior Assistant Chief Accountant Office of Beverages, Apparel, and Mining