SEC Comment Letter for MASISA S.A. (CIK 0001216559) — Nov 18, 2005
MASISA S.A. (CIK 0001216559)
Date: Nov. 18, 2005 · CIK: 0001216559 · Accession: 0000000000-05-058431
AI Filing Summary & Sentiment
File numbers found in text: 333-128694
Letter
November 17, 2005 Via U.S. mail and facsimile Mr. Enrique Cibie Chief Executive Officer Masisa S.A. 900 Circle Seventy-five Parkway, Suite 720 Marietta, GA 30339
Re: Masisa S.A. Amendment No. 3 to Registration Statement on Form F-1 Filed November 14, 2005 File No. 333-128694
Dear Mr. Cibie:
We have reviewed your amended filing and your response and have the following comments. We welcome any questions you may have about our comments or any other aspect of our review. Feel free to call us at the telephone numbers listed at the end of this letter.
1. We note that you have provided unaudited interim financial statements for the period ended September 30, 2005. Please revise the Summary Financial Data, Capitalization, Dilution, Selected Financial Data and MD&A sections to reflect these interim financial statements. In addition, we note that other disclosures throughout your prospectus are dated as of June 30, 2005. Please update these disclosures as of September 30, 2005.
* * * *
As appropriate, please amend your registration statement in response to these comments. You may wish to provide us with marked copies of the amendment to expedite our review. Please furnish a cover letter that is filed on EDGAR with your amendment that keys your responses to our comments and provides any requested information. Detailed cover letters greatly facilitate our review. Please understand that we may have additional comments after reviewing your amendment and responses to our comments. Please contact Andrew Schoeffler, Staff Attorney, at (202) 551- 3748 or, in his absence, the undersigned at (202) 551-3760 with any questions.
Sincerely,
Pamela A. Long
Assistant Director
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<TEXT>
Mail Stop 7010
November 17, 2005
Via U.S. mail and facsimile
Mr. Enrique Cibie
Chief Executive Officer
Masisa S.A.
900 Circle Seventy-five Parkway, Suite 720
Marietta, GA 30339
Re: Masisa S.A.
Amendment No. 3 to Registration Statement on Form F-1
Filed November 14, 2005
File No. 333-128694
Dear Mr. Cibie:
We have reviewed your amended filing and your response and
have
the following comments. We welcome any questions you may have
about
our comments or any other aspect of our review. Feel free to call
us
at the telephone numbers listed at the end of this letter.
1. We note that you have provided unaudited interim financial
statements for the period ended September 30, 2005. Please revise
the Summary Financial Data, Capitalization, Dilution, Selected
Financial Data and MD&A sections to reflect these interim
financial
statements. In addition, we note that other disclosures
throughout
your prospectus are dated as of June 30, 2005. Please update
these
disclosures as of September 30, 2005.
* * * *
As appropriate, please amend your registration statement in
response to these comments. You may wish to provide us with
marked
copies of the amendment to expedite our review. Please furnish a
cover letter that is filed on EDGAR with your amendment that keys
your responses to our comments and provides any requested
information. Detailed cover letters greatly facilitate our
review.
Please understand that we may have additional comments after
reviewing your amendment and responses to our comments.
Please contact Andrew Schoeffler, Staff Attorney, at (202)
551-
3748 or, in his absence, the undersigned at (202) 551-3760 with
any
questions.
Sincerely,
Pamela A. Long
Assistant Director
cc: Mr. Richard M. Kosnik, Esq.
Jones Day
222 East 41st Street
New York, NY 10017
Mr. Nicholas A. Kronfeld, Esq.
Davis Polk & Wardwell
450 Lexington Avenue
New York, NY 10017
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Mr. Enrique Cibie
Masisa S.A.
November 17, 2005
Page 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
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