SEC Comment Letter for CROWN HOLDINGS, INC. (CCK) (CIK 0001219601) (CCK) — May 9, 2008

CROWN HOLDINGS, INC. (CCK) (CIK 0001219601)
Date: May 9, 2008 · CIK: 0001219601 · Accession: 0000000000-08-024029

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

May 9, 2008

Author

Terence O’Brien

Form

UPLOAD

Company

CROWN HOLDINGS, INC. (CCK) (CIK 0001219601)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE May 9, 2008 via U.S. mail and facsimile Alan W. Rutherford Executive Vice President and Chief Financial Officer Crown Holdings, Inc. One Crown Way Philadelphia, Pennsylvania 19154

RE: Crown Holdings, Inc. Form 10-K for the Fiscal Year Ended December 31, 2007 Filed February 28, 2008 Form 10-K/A#1 for the Fiscal Year Ended December 31, 2007 Filed March 7, 2008 File No. 0-50189

Dear Mr. Rutherford:

We have completed our review of your Form 10-K 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 Tracey Houser, Staff Accountant, at (202) 551 -3736, or in her absence, Al Pavot, at (202) 551-3738, or me at (202) 551-3355.

Sincerely,
Terence O’Brien
Accounting Branch Chief

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

       DIVISION OF
CORPORATION FINANCE

Mail Stop 7010

May 9, 2008

via U.S. mail and facsimile

Alan W. Rutherford
Executive Vice President and Chief Financial Officer
Crown Holdings, Inc.
One Crown Way
Philadelphia, Pennsylvania  19154

 RE: Crown Holdings, Inc.
  Form 10-K for the Fiscal Year Ended December 31, 2007
  Filed February 28, 2008
Form 10-K/A#1 for the Fiscal Year Ended December 31, 2007
  Filed March 7, 2008
  File No. 0-50189

Dear Mr. Rutherford:

We have completed our review of your Form 10-K 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 Tracey Houser, Staff Accountant, at (202) 551 -3736, or in her absence, Al Pavot, at (202)
551-3738, or me at (202) 551-3355.

Sincerely,

Terence O’Brien
Accounting Branch Chief

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