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SEC Comment Letter 0000000000-24-001758 to CEMEX SAB DE CV (CX, CXMSF) (CIK 0001076378) (CX)

CEMEX SAB DE CV (CX, CXMSF) (CIK 0001076378)
Date: Feb. 14, 2024 · CIK: 0001076378 · Accession: 0000000000-24-001758

Financial Reporting Regulatory Compliance Internal Controls

AI Filing Summary & Sentiment

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Confidence
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Summary

Reasoning

Date
February 14, 2024
Author
Maher Al-Haffir
Form
UPLOAD
Company
CEMEX SAB DE CV (CX, CXMSF) (CIK 0001076378)

Letter

United States securities and exchange commission logo February 14, 2024 Maher Al-Haffir Executive Vice President of Finance and Chief Financial Officer CEMEX S.A.B. de C.V. Avenida Ricarda Margáin Zozaya #325 Colonia Valle del Campestre, Garza García Nuevo León, México 66265 Re:CEMEX S.A.B. de CV Form 20-F for the Fiscal Year Ended December 31, 2022 File No. 1-14946 Dear Maher Al-Haffir: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Manufacturing

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United States securities and exchange commission logo
February 14, 2024
Maher Al-Haffir
Executive Vice President of Finance and Chief Financial Officer
CEMEX S.A.B. de C.V.
Avenida Ricarda Margáin Zozaya #325
Colonia Valle del Campestre, Garza García
Nuevo León, México 66265
Re:CEMEX S.A.B. de CV
Form 20-F for the Fiscal Year Ended December 31, 2022
File No. 1-14946
Dear Maher Al-Haffir:
            We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Manufacturing