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SEC Comment Letter 0000000000-23-006662 to SOUTHERN COPPER CORP/ (SCCO) (CIK 0001001838) (SCCO)

SOUTHERN COPPER CORP/ (SCCO) (CIK 0001001838)
Date: June 22, 2023 · CIK: 0001001838 · Accession: 0000000000-23-006662

AI Filing Summary & Sentiment

File numbers found in text: 001-14066

Date
June 22, 2023
Author
Not clearly detected
Form
UPLOAD
Company
SOUTHERN COPPER CORP/ (SCCO) (CIK 0001001838)

Letter

United States securities and exchange commission logo June 22, 2023 Raul Jacob Chief Financial Officer Southern Copper Corporation 1440 East Missouri Avenue Suite 160 Phoenix, AZ 85014 Re:Southern Copper Corporation Form 10-K for the Fiscal Year Ended December 31, 2022 Filed February 28, 2023 File No. 001-14066 Dear Raul Jacob: We have reviewed your filing and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments 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 our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Form 10-K for the Fiscal Year Ended December 31, 2022 filed February 28, 2023 Item 2. Properties Individual Property Disclosure, page 37 1.For each of your material properties identified under this section, please disclose the location, accurate to within one mile, using an easily recognizable coordinate system, as required by Item 1304(b)(1)(i) of Regulation S-K. 2.For each of your material properties identified under this section, please ensure the metallurgical recovery factor and the cut-off grade are disclosed with the mineral resource table and the mineral reserve table, as required by Item 1304(d)1 of Regulation S-K. In this regard we note the Buenavista, La Caridad, Pilares, Pilar, Charcas, Santa Barbara, and San Martin mineral resource and/or mineral reserve tables are missing one or both of these items.

FirstName LastNameRaul Jacob Comapany NameSouthern Copper Corporation June 22, 2023 Page 2 FirstName LastName Raul Jacob Southern Copper Corporation June 22, 2023 Page 2 We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. You may contact John Coleman at 202-551-3610 or Craig Arakawa at 202-551-3650 if you have questions regarding comments. Sincerely, Division of Corporation Finance Office of Energy & Transportation

Show Raw Text
United States securities and exchange commission logo
June 22, 2023
Raul Jacob
Chief Financial Officer
Southern Copper Corporation
1440 East Missouri Avenue
Suite 160
Phoenix, AZ 85014
Re:Southern Copper Corporation
Form 10-K for the Fiscal Year Ended December 31, 2022
Filed February 28, 2023
File No. 001-14066
Dear Raul Jacob:
            We have reviewed your filing and have the following comments.  In some of our
comments, we may ask you to provide us with information so we may better understand your
disclosure.
            Please respond to these comments 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 our
comments apply to your facts and circumstances, please tell us why in your response.
            After reviewing your response to these comments, we may have additional comments.
Form 10-K for the Fiscal Year Ended December 31, 2022 filed February 28, 2023
Item 2. Properties
Individual Property Disclosure, page 37
1.For each of your material properties identified under this section, please disclose the
location, accurate to within one mile, using an easily recognizable coordinate system, as
required by Item 1304(b)(1)(i) of Regulation S-K.
2.For each of your material properties identified under this section, please ensure the
metallurgical recovery factor and the cut-off grade are disclosed with the mineral resource
table and the mineral reserve table, as required by Item 1304(d)1 of Regulation S-K.  In
this regard we note the Buenavista, La Caridad, Pilares, Pilar, Charcas, Santa Barbara, and
San Martin mineral resource and/or mineral reserve tables are missing one or both of these
items.

 FirstName LastNameRaul Jacob
 Comapany NameSouthern Copper Corporation
 June 22, 2023 Page 2
 FirstName LastName
Raul Jacob
Southern Copper Corporation
June 22, 2023
Page 2
            We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
            You may contact John Coleman at 202-551-3610 or Craig Arakawa at 202-551-3650 if
you have questions regarding comments.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation