SEC Comment Letter for ASIA PACIFIC WIRE & CABLE CORP LTD (APWC) (CIK 0001026980) (APWC) — Nov 1, 2011
ASIA PACIFIC WIRE & CABLE CORP LTD (APWC) (CIK 0001026980)
Date: Nov. 1, 2011 · CIK: 0001026980 · Accession: 0000000000-11-063623
AI Filing Summary & Sentiment
Reasoning
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE November 1, 2011 Via E-mail Frank Tseng, CFO Asia Pacific Wire & Cable Corporation Limited 7/Fl. B, No. 132, Sec. 3 Min-Sheng East Road Taipei, 105, Taiwan People’s Republic of China Re: Asia Pacific Wire & Cable Corporation Limited Form 20-F for the Fiscal Ye ar Ended December 31, 2010 Filed May 13, 2011 File No. 1-14542
Dear Mr. Tseng: 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 for eclose 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 initiate d 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 adequa cy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Terence O’Brien Terence O'Brien Accounting Branch Chief
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
November 1, 2011
Via E-mail
Frank Tseng, CFO Asia Pacific Wire & Cable Corporation Limited 7/Fl. B, No. 132, Sec. 3 Min-Sheng East Road
Taipei, 105, Taiwan
People’s Republic of China
Re: Asia Pacific Wire & Cable Corporation Limited
Form 20-F for the Fiscal Ye ar Ended December 31, 2010
Filed May 13, 2011 File No. 1-14542
Dear Mr. Tseng:
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 for eclose 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 initiate d 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 adequa cy of the disclosure in the filing to be
certain that the filing include s the information the Securities Exchange Act of 1934 and
all applicable rules require. Sincerely, /s/ Terence O’Brien Terence O'Brien Accounting Branch Chief