SEC Comment Letter for CENTURY ALUMINUM CO (CENX) (CIK 0000949157) (CENX) — Jan 14, 2026
CENTURY ALUMINUM CO (CENX) (CIK 0000949157)
Date: Jan. 14, 2026 · CIK: 0000949157 · Accession: 0000000000-26-000502
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-34474
Letter
Re: Century Aluminum Company Form 10-K for the Fiscal Year Ended December 31, 2024 Form 10-Q for the Quarterly Period Ended September 30, 2025 Response dated August 6, 2025 File No. 001-34474 Dear Peter Trpkovski:
January 14, 2026
Peter Trpkovski Chief Financial Officer Century Aluminum Company One South Wacker Drive, Suite 1000 Chicago, IL 60606
We have reviewed your August 6, 2025 response to our comment letter and have the following comment.
Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our July 23, 2025 letter.
Form 10-K for the Fiscal Year Ended December 31, 2024 Notes to the Consolidated Financial Statements Note 2. Acquisition of Jamalco, page 64
1. We note your responses to prior comments 1-3. We believe the Production Assets should be accounted for as part of the Jamalco JV. Considering your total assets would increase by approximately 9% and total equity would increase by approximately 20% as a result of accounting for the Production Assets as part of the Jamalco JV, we believe that the error is material. Please restate your financial statements accordingly. January 14, 2026 Page 2
Please contact Beverly Singleton at 202-551-3328 or Andrew Blume at 202-551-3254 if you have questions regarding comments on the financial statements and related matters.
Sincerely,
Division of
Corporation Finance
Office of
Manufacturing
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> January 14, 2026 Peter Trpkovski Chief Financial Officer Century Aluminum Company One South Wacker Drive, Suite 1000 Chicago, IL 60606 Re: Century Aluminum Company Form 10-K for the Fiscal Year Ended December 31, 2024 Form 10-Q for the Quarterly Period Ended September 30, 2025 Response dated August 6, 2025 File No. 001-34474 Dear Peter Trpkovski: We have reviewed your August 6, 2025 response to our comment letter and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our July 23, 2025 letter. Form 10-K for the Fiscal Year Ended December 31, 2024 Notes to the Consolidated Financial Statements Note 2. Acquisition of Jamalco, page 64 1. We note your responses to prior comments 1-3. We believe the Production Assets should be accounted for as part of the Jamalco JV. Considering your total assets would increase by approximately 9% and total equity would increase by approximately 20% as a result of accounting for the Production Assets as part of the Jamalco JV, we believe that the error is material. Please restate your financial statements accordingly. January 14, 2026 Page 2 Please contact Beverly Singleton at 202-551-3328 or Andrew Blume at 202-551-3254 if you have questions regarding comments on the financial statements and related matters. Sincerely, Division of Corporation Finance Office of Manufacturing </TEXT> </DOCUMENT>