SEC Comment Letter for CROWN HOLDINGS, INC. (CCK) (CIK 0001219601) (CCK) — Jul 11, 2011
CROWN HOLDINGS, INC. (CCK) (CIK 0001219601)
Date: July 11, 2011 · CIK: 0001219601 · Accession: 0000000000-11-041898
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July 11, 2011 Via E-mail Timothy J. Donahue Chief Financial Officer Crown Holdings, Inc. One Crown Way Philadelphia, Pennsylvania 19154 RE: Crown Holdings, Inc. Form 10-K for the Fiscal Year Ended Decem ber 31, 2010 Filed February 28, 2011 Definitive Proxy Statement on Schedule 14A Filed March 21, 2011 Form 10-Q for the Fiscal Quarter Ended March 31, 2011 Filed May 4, 2011 Form 8-K File d June 14, 2011 File No. 0-50189
Dear Mr. Donahue: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Rufus Decker Rufus Decker Accounting Branch Chief
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July 11, 2011 Via E-mail Timothy J. Donahue Chief Financial Officer Crown Holdings, Inc. One Crown Way Philadelphia, Pennsylvania 19154 RE: Crown Holdings, Inc. Form 10-K for the Fiscal Year Ended Decem ber 31, 2010 Filed February 28, 2011 Definitive Proxy Statement on Schedule 14A Filed March 21, 2011 Form 10-Q for the Fiscal Quarter Ended March 31, 2011 Filed May 4, 2011 Form 8-K File d June 14, 2011 File No. 0-50189 Dear Mr. Donahue: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Rufus Decker Rufus Decker Accounting Branch Chief