SEC Comment Letter for CAMECO CORP (CCJ) (CIK 0001009001) (CCJ) — Jul 22, 2005
CAMECO CORP (CCJ) (CIK 0001009001)
Date: July 22, 2005 · CIK: 0001009001 · Accession: 0000000000-05-037652
AI Filing Summary & Sentiment
File numbers found in text: 001-14228
Referenced dates: June 28, 2005
Letter
July 8, 2005 Via facsimile and U.S. Mail Cameco Corporation Kim Goheen Senior Vice-President, and Chief Financial Officer 2121 - 11th Street West Saskatoon, Saskatchewan, S7M 1J3 Canada
RE: Cameco Corporation Form 40-F filed on March 15, 2005 File number 001-14228
Dear Mr. Goheen:
We have reviewed your response letter dated June 28, 2005 have the following comment. Our review has been limited to those matters specifically addressed in this letter. Where indicated, we think you should revise your document in response to these comments. If you disagree, we will consider your explanation as to why our comments are inapplicable or a revision is unnecessary. Please be as detailed as necessary in your explanation. In some of our comments, we may ask you to provide us with supplemental information so we may better understand your disclosure. After reviewing this information, we may or may not raise additional comments.
Form 40-F filed on March 15, 2005
2004 Management`s Discussion and Analysis
Accounting Change, Page 55
1. We have reviewed your response to prior comment number 6. Please support your conclusion that this represents an accounting change rather than a correction of an error under Canadian GAAP. Specifically address CICA 1506 in your response.
Closing Comments
As appropriate, please amend your filing and respond to these comments within 10 business days or tell us when you will provide us with a response. You may wish to provide us with marked copies of the amendment to expedite our review. Please furnish a cover letter with your amendment that keys your responses to our comments and provides any requested supplemental information. Detailed cover letters greatly facilitate our review. Please understand that we may have additional comments after reviewing your amendment and responses to our comments.
You may contact Yong Choi, Staff Accountant at (202) 824-5682 or Jill Davis, Branch Chief at (202) 942-1996 if you have questions regarding comments on the financial statements and related matters. Direct any other questions to the undersigned at (202) 942-1870.
Sincerely,
H. Roger Schwall
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<FILENAME>filename1.txt
<TEXT>
July 8, 2005
Via facsimile and U.S. Mail
Cameco Corporation
Kim Goheen
Senior Vice-President, and
Chief Financial Officer
2121 - 11th Street West
Saskatoon, Saskatchewan, S7M 1J3
Canada
RE: Cameco Corporation
Form 40-F filed on March 15, 2005
File number 001-14228
Dear Mr. Goheen:
We have reviewed your response letter dated June 28, 2005
have
the following comment. Our review has been limited to those
matters
specifically addressed in this letter. Where indicated, we think
you
should revise your document in response to these comments. If you
disagree, we will consider your explanation as to why our comments
are
inapplicable or a revision is unnecessary. Please be as detailed
as
necessary in your explanation. In some of our comments, we may
ask
you to provide us with supplemental information so we may better
understand your disclosure. After reviewing this information, we
may
or may not raise additional comments.
Form 40-F filed on March 15, 2005
2004 Management`s Discussion and Analysis
Accounting Change, Page 55
1. We have reviewed your response to prior comment number 6.
Please
support your conclusion that this represents an accounting change
rather than a correction of an error under Canadian GAAP.
Specifically address CICA 1506 in your response.
Closing Comments
As appropriate, please amend your filing and respond to
these
comments within 10 business days or tell us when you will provide
us
with a response. You may wish to provide us with marked copies of
the
amendment to expedite our review. Please furnish a cover letter
with
your amendment that keys your responses to our comments and
provides
any requested supplemental information. Detailed cover letters
greatly facilitate our review. Please understand that we may have
additional comments after reviewing your amendment and responses
to
our comments.
You may contact Yong Choi, Staff Accountant at (202) 824-5682
or
Jill Davis, Branch Chief at (202) 942-1996 if you have questions
regarding comments on the financial statements and related
matters.
Direct any other questions to the undersigned at (202) 942-1870.
Sincerely,
H. Roger Schwall
Assistant Director
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Cameco Corporation
July 8, 2005
Page 2
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
100 F Street, NE WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
Mail Stop 7010
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