SEC Comment Letter for CORE MOLDING TECHNOLOGIES INC (CMT) (CIK 0001026655) (CMT) — Sep 9, 2016
CORE MOLDING TECHNOLOGIES INC (CMT) (CIK 0001026655)
Date: Sept. 9, 2016 · CIK: 0001026655 · Accession: 0000000000-16-092164
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Mail Stop 4631 September 9, 2016 Via E -mail Mr. John P. Zimmer Chief Financial Officer Core Molding Technologies, Inc. 800 Manor Park Drive Columbus, Ohio 43228 Re: Core Molding Technologies, Inc. Form 10-K for the Year Ended December 31 , 2015 Filed March 11, 2016 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 t o 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 urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include the information the Securities Exchange Act of 1934 and all applicable rules require . Sincerely, /s/ John Cash John Cash Accounting Branch Chief Office of Manufacturing and Construction