SEC Comment Letter 0000000000-23-007630 to ARAUCO & CONSTITUTION PULP INC (CIK 0001004156)
ARAUCO & CONSTITUTION PULP INC (CIK 0001004156)
Date: July 18, 2023 · CIK: 0001004156 · Accession: 0000000000-23-007630
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Letter
United States securities and exchange commission logo July 18, 2023 Gianfranco Truffello Chief Financial Officer Arauco and Constitution Pulp, Inc. Avenida El Golf 150 14th Floor 7550107 Las Condes, Santiago Chile Re:Arauco and Constitution Pulp, Inc. Form 20-F for the Year Ended December 31, 2022 Form 6-K furnished March 29, 2023 File No. 033-99720 Dear Gianfranco Truffello: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
July 18, 2023
Gianfranco Truffello
Chief Financial Officer
Arauco and Constitution Pulp, Inc.
Avenida El Golf 150
14th Floor
7550107 Las Condes, Santiago Chile
Re:Arauco and Constitution Pulp, Inc.
Form 20-F for the Year Ended December 31, 2022
Form 6-K furnished March 29, 2023
File No. 033-99720
Dear Gianfranco Truffello:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Manufacturing