SEC Comment Letter for CORE MOLDING TECHNOLOGIES INC (CMT) (CIK 0001026655) (CMT) — Jan 10, 2014
CORE MOLDING TECHNOLOGIES INC (CMT) (CIK 0001026655)
Date: Jan. 10, 2014 · CIK: 0001026655 · Accession: 0000000000-14-001471
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January 10, 2014 Via Facsimile Mr. John P. Zimmer Chief Financial Officer Core Molding Technologies, Inc. 800 Manor Park Drive Columbus, OH 43228 -0183 Re: Core Molding Technologies, Inc. Form 10 -K for the Fiscal Year Ended December 31, 2012 Filed March 27, 2013 File No. 1 -12505 Dear Mr. Zimmer : 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 Un ited States. We urge 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