SEC Comment Letter for CENTURY ALUMINUM CO (CENX) (CIK 0000949157) (CENX) — Mar 2, 2026
CENTURY ALUMINUM CO (CENX) (CIK 0000949157)
Date: March 2, 2026 · CIK: 0000949157 · Accession: 0000000000-26-002110
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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 February 17, 2026 File No. 001-34474 Dear Peter Trpkovski:
March 2, 2026
Peter Trpkovski Chief Financial Officer Century Aluminum Company One South Wacker Drive, Suite 1000 Chicago, IL 60606
We have reviewed your February 17, 2026 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 January 14, 2026 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 have considered your response to prior comment 1. Given the quantitative significance and pervasiveness of the errors in the financial statements and that full consolidation of the Production Assets you control represents a significant change from how you previously consolidated only your proportional interest in the Production Assets, among other factors, we disagree with your conclusion that the error was immaterial. Accordingly, we continue to believe that your previously issued consolidated financial statements are materially misstated and, therefore, should be restated. March 2, 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
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> March 2, 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 February 17, 2026 File No. 001-34474 Dear Peter Trpkovski: We have reviewed your February 17, 2026 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 January 14, 2026 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 have considered your response to prior comment 1. Given the quantitative significance and pervasiveness of the errors in the financial statements and that full consolidation of the Production Assets you control represents a significant change from how you previously consolidated only your proportional interest in the Production Assets, among other factors, we disagree with your conclusion that the error was immaterial. Accordingly, we continue to believe that your previously issued consolidated financial statements are materially misstated and, therefore, should be restated. March 2, 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>