SEC Comment Letter for ATI INC (ATI) (CIK 0001018963) (ATI) — Aug 21, 2008
ATI INC (ATI) (CIK 0001018963)
Date: Aug. 21, 2008 · CIK: 0001018963 · Accession: 0000000000-08-042256
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-12001
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010
DIVISION OF CORPORATION FINANCE
Mail Stop 7010 August 21, 2008
via U.S. mail and facsimile
Patrick Hassey, Chief Executive Officer Allegheny Technologies Incorporated 1000 Six PPG Place Pittsburgh, Pennsylvania 15222-5479 RE: Allegheny Technologies Incorporated Form 10-K for the Fiscal Year Ended December 31, 2007 Filed February 26, 2008 Form 10-Q for the Fiscal Quarter Ended March 31, 2008 Filed May 9, 2008 Definitive Proxy Statement Filed March 25, 2008 File No. 001-12001 Dear Mr. Hassey: We have completed our review of your Form 10-K and related filings and have no further comments at this time. Sincerely, T e r e n c e O ’ B r i e n A c c o u n t i n g B r a n c h C h i e f
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
Mail Stop 7010
August 21, 2008
via U.S. mail and facsimile
Patrick Hassey, Chief Executive Officer Allegheny Technologies Incorporated 1000 Six PPG Place Pittsburgh, Pennsylvania 15222-5479
RE: Allegheny Technologies Incorporated
Form 10-K for the Fiscal Year Ended December 31, 2007
Filed February 26, 2008 Form 10-Q for the Fiscal Quarter Ended March 31, 2008
Filed May 9, 2008
Definitive Proxy Statement
Filed March 25, 2008
File No. 001-12001
Dear Mr. Hassey:
We have completed our review of your Form 10-K and related filings and have no further
comments at this time.
Sincerely,
T e r e n c e O ’ B r i e n A c c o u n t i n g B r a n c h C h i e f