Correspondence 0001193125-23-215983 from CEMEX SAB DE CV (CX, CXMSF) (CIK 0001076378) (CX)
CEMEX SAB DE CV (CX, CXMSF) (CIK 0001076378)
Date: Aug. 18, 2023 · CIK: 0001076378 · Accession: 0001193125-23-215983
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File numbers found in text: 001-14946
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CORRESP 1 filename1.htm CORRESP Cemex, S.A.B. de C.V. Av. Ricardo Margáin Zozaya #325 Colonia Valle del Campestre San Pedro Garza García, Nuevo León México 66265 August 18, 2023 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street N.E. Washington, D.C. 20549 Attn: Charles Eastman Andrew Blume Office of Manufacturing Re: Cemex, S.A.B. de C.V. (File No. 001-14946) Form 20-F for the Fiscal Year Ended December 31, 2022 Dear Mr. Eastman and Mr. Blume: We have received your letter, dated August 17, 2023, and thank you for your comments to our response letter submitted on July 10, 2023 regarding our Annual Report on Form 20-F for the fiscal year ended December 31, 2022. We are in the process of diligently preparing our response but respectfully request an extension of time. We plan to file our response with the Securities and Exchange Commission on or before September 15, 2023. While we do not anticipate any difficulties in meeting that schedule, if for any reason we are unable to make that date, we would of course contact you in advance. If you have any questions or require additional information, please contact Gregory A. Fernicola at (212) 735-2918 of our U.S. counsel, Skadden, Arps, Slate, Meagher & Flom LLP, or the undersigned at +52 818888 4054. Very truly yours, Cemex, S.A.B. de C.V. /s/ Guillermo Francisco Hernández Morales Guillermo Francisco Hernández Morales Attorney-in-Fact / Legal Director Corporate Finance and Compliance cc: Gregory A. Fernicola Skadden, Arps, Slate, Meagher & Flom LLP