SEC Comment Letter for ATI INC (ATI) (CIK 0001018963) (ATI) — Jun 14, 2010

ATI INC (ATI) (CIK 0001018963)
Date: June 14, 2010 · CIK: 0001018963 · Accession: 0000000000-10-033179

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AI Filing Summary & Sentiment

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Confidence

SEC Posture

Company Posture

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Reasoning

Date

June 14, 2010

Author

Terence O’Brien

Form

UPLOAD

Company

ATI INC (ATI) (CIK 0001018963)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4631 DIVISION OF CORPORATION FINANCE June 14, 2010 via U.S. mail and facsimile Patrick Hassey, Chief Executive Officer Allegheny Technologies, Inc. 1000 Six PPG Place Pittsburgh, Pennsylvania 15222-5479 RE: Allegheny Technologies, Inc. Form 10-K for the Fiscal Ye ar Ended December 31, 2009 Filed February 25, 2010 File No. 1-12001

Dear Mr. Hassey: We have completed our review of your fili ngs and do not have any 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. 20549-4631

       DIVISION OF
CORPORATION FINANCE

June 14, 2010

via U.S. mail and facsimile

Patrick Hassey, Chief Executive Officer   Allegheny Technologies, Inc. 1000 Six PPG Place Pittsburgh, Pennsylvania 15222-5479
 RE: Allegheny Technologies, Inc.
  Form 10-K for the Fiscal Ye ar Ended December 31, 2009
  Filed February 25, 2010
  File No. 1-12001

Dear Mr. Hassey:
 We have completed our review of your fili ngs and do not have any 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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