SEC Comment Letter for ATI INC (ATI) (CIK 0001018963) (ATI) — Oct 24, 2013
ATI INC (ATI) (CIK 0001018963)
Date: Oct. 24, 2013 · CIK: 0001018963 · Accession: 0000000000-13-058572
AI Filing Summary & Sentiment
Reasoning
Letter
October 24, 2013 Via E -mail Mr. Patrick DeCourcy Interim Chief Financial Officer Allegheny Technologies Incorporated 1000 Six PPG Place Pittsburgh, PA 15222 -5479
Re: Allegheny Technologies Incorporated Form 10 -K Filed February 28, 2013 File No. 1 -12001
Dear Mr. DeCourcy:
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 Commission 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 u rge 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/ Terence O ’Brien
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October 24, 2013 Via E -mail Mr. Patrick DeCourcy Interim Chief Financial Officer Allegheny Technologies Incorporated 1000 Six PPG Place Pittsburgh, PA 15222 -5479 Re: Allegheny Technologies Incorporated Form 10 -K Filed February 28, 2013 File No. 1 -12001 Dear Mr. DeCourcy: 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 Commission 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 u rge 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/ Terence O ’Brien Terence O’Brien Branch Chief