SEC Comment Letter for ATI INC (ATI) (CIK 0001018963) (ATI) — Jul 2, 2012
ATI INC (ATI) (CIK 0001018963)
Date: July 2, 2012 · CIK: 0001018963 · Accession: 0000000000-12-034610
AI Filing Summary & Sentiment
Reasoning
Letter
July 2, 2012 Via E -mail Mr. Dale Reid Chief Financial Officer Allegheny Technologies Inc. 1000 Six PPG Place Pittsburgh, PA 15222 -5479
Re: Allegheny Technologies Inc. Form 10 -K for the fiscal year ended December 31, 2011 Filed February 27, 2012 File No. 1 -12001
Dear Mr. Reid :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Co mmission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urg e all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ John Cash
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July 2, 2012 Via E -mail Mr. Dale Reid Chief Financial Officer Allegheny Technologies Inc. 1000 Six PPG Place Pittsburgh, PA 15222 -5479 Re: Allegheny Technologies Inc. Form 10 -K for the fiscal year ended December 31, 2011 Filed February 27, 2012 File No. 1 -12001 Dear Mr. Reid : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Co mmission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urg e all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ John Cash John Cash Accounting Branch Chief