SEC Comment Letter for CORE MOLDING TECHNOLOGIES INC (CMT) (CIK 0001026655) (CMT) — Nov 16, 2017
CORE MOLDING TECHNOLOGIES INC (CMT) (CIK 0001026655)
Date: Nov. 16, 2017 · CIK: 0001026655 · Accession: 0000000000-17-040630
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File numbers found in text: 333-221561
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Mail Stop 4631 November 16, 2017 Via E -mail John P. Zimmer Chief Financial Officer Core Molding Technologies, Inc. 800 Manor Park Drive Columbus, Ohio 43228 Re: Core Molding Technologies, Inc. Registration Statement on Form S-3 Filed November 14, 2017 File No. 333-221561 Dear Mr. Zimmer : This is to advise you that we have not reviewed and will not review your registration statement . Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Chris Ronne, Staff Attorney, at (202) 551 -6156 with any questions. Sincerely, /s/ Jay Ingram Jay Ingram Legal Branch Chief Office of Manufacturing and Construction cc: Donald W. Hughes, Esq. Aaron A. Seamon, Esq.