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SEC Comment Letter for CROWN HOLDINGS, INC. (CCK) (CIK 0001219601) (CCK) — Sep 7, 2011

CROWN HOLDINGS, INC. (CCK) (CIK 0001219601)
Date: Sept. 7, 2011 · CIK: 0001219601 · Accession: 0000000000-11-053401

Regulatory Compliance Financial Reporting Related Party / Governance

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Reasoning

Referenced dates: August 11, 2011

Date
September 7, 2011
Author
Cecilia Blye
Form
UPLOAD
Company
CROWN HOLDINGS, INC. (CCK) (CIK 0001219601)

Letter

September 7, 2011

Via E-mail Kevin C. Clothier Vice President and Corporate Controller Crown Holdings, Inc. One Crown Way Philadelphia, PA 19154 Re: Crown Holdings, Inc. Form 10-K for the Fiscal Year Ended December 31, 2010 Filed February 28, 2011 File No. 0-50189 Dear Mr. Clothier:

We refer you to our comment letter dated August 11, 2011, regarding business contacts with Cuba, Iran, Sudan, and Syria. We have completed our review of this subject matter. We remind you that our comments or changes to di sclosure in response to our comments do not foreclose the Commission from ta king any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securiti es laws of the United States. We urge all persons who are responsible for the accuracy and ad equacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require. S i n c e r e l y , / s / C e c i l i a B l y e C e c i l i a B l y e , C h i e f Office of Global Security Risk cc: Pamela Long Assistant Director Division of Cor poration Finance

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September 7, 2011

Via E-mail
Kevin C. Clothier  Vice President and Corporate Controller Crown Holdings, Inc. One Crown Way Philadelphia, PA 19154
 Re: Crown Holdings, Inc.
  Form 10-K for the Fiscal Year Ended December 31, 2010
  Filed February 28, 2011   File No. 0-50189
Dear Mr. Clothier:

We refer you to our comment letter dated August 11, 2011, regarding business contacts
with Cuba, Iran, Sudan, and Syria.   We have completed our review  of this subject matter.  We
remind you that our comments or changes to di sclosure in response to our comments do not
foreclose the Commission from ta king any action with respect to the company or the filing and
the company may not assert staff comments as a defense in any proceeding initiated by the
Commission or any person under the federal securiti es laws of the United States.  We urge all
persons who are responsible for the accuracy and ad equacy of the disclosure in the filing to be
certain that the filing include s the information the Securities Exchange Act of 1934 and all
applicable rules require.
         S i n c e r e l y ,
          / s /  C e c i l i a  B l y e            C e c i l i a  B l y e ,  C h i e f           Office of Global Security Risk  cc:  Pamela Long   Assistant Director  Division of Cor poration Finance