SEC Comment Letter for GRUPO IMSA SA DE CV (CIK 0001026735) — Sep 27, 2005
GRUPO IMSA SA DE CV (CIK 0001026735)
Date: Sept. 27, 2005 · CIK: 0001026735 · Accession: 0000000000-05-049929
AI Filing Summary & Sentiment
Letter
September 27, 2005 Via U.S. mail and facsimile Mr. Eugenio Clariond Reyes Chief Executive Officer, Grupo Imsa, S.A. de C.V. Ave. Batallon de San Patricio No. 111, Piso 26 Fracc. Valle Oriente, San Pedro, Garza Garcia, N.L. 66269, Mexico
RE: Form 20-F for the fiscal year ended December 31, 2004 Form 6-K filed July 28, 2005 File No. 1-14544
Dear Mr. Reyes:
We have completed our review of your Form 20-F and related filings and have no further comments at this time.
If you have any further questions regarding our review of your filings, please direct them to Marie Trimeloni, Staff Accountant, at (202) 551-3734 or, in her absence, to Scott Watkinson, Review Accountant, at (202) 551-3741.
Sincerely,
Rufus Decker
Accounting Branch Chief
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<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 7010
September 27, 2005
Via U.S. mail and facsimile
Mr. Eugenio Clariond Reyes
Chief Executive Officer, Grupo Imsa, S.A. de C.V.
Ave. Batallon de San Patricio No. 111, Piso 26
Fracc. Valle Oriente, San Pedro, Garza Garcia, N.L. 66269, Mexico
RE: Form 20-F for the fiscal year ended December 31, 2004
Form 6-K filed July 28, 2005
File No. 1-14544
Dear Mr. Reyes:
We have completed our review of your Form 20-F and related
filings and have no further comments at this time.
If you have any further questions regarding our review of
your
filings, please direct them to Marie Trimeloni, Staff Accountant,
at
(202) 551-3734 or, in her absence, to Scott Watkinson, Review
Accountant, at (202) 551-3741.
Sincerely,
Rufus Decker
Accounting Branch Chief
??
??
??
??
Mr. J. Gordon Beittenmiller
March 25, 2005
Page 2 of 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0510
DIVISION OF
CORPORATION FINANCE
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