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SEC Comment Letter for CROWN HOLDINGS, INC. (CCK) (CIK 0001219601) (CCK) — May 9, 2012

CROWN HOLDINGS, INC. (CCK) (CIK 0001219601)
Date: May 9, 2012 · CIK: 0001219601 · Accession: 0000000000-12-024188

Financial Reporting Regulatory Compliance Internal Controls

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
May 9, 2012
Author
/s/ Terence O’Brien
Form
UPLOAD
Company
CROWN HOLDINGS, INC. (CCK) (CIK 0001219601)

Letter

May 9, 2012 Via E-mail Mr. Timothy J. Donahue Chief Financial Officer Crown Holdings, Inc. One Crown Way Philadelphia, PA 19154 Re: Crown Holdings, Inc. Form 10-K Filed February 29, 2012 File No. 0-50189

Dear Mr. Donahue: We have completed our review of your f iling. 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 th e filing 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 ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely,

/s/ Terence O’Brien

Terence O’Brien Branch Chief

Show Raw Text
May 9, 2012
 Via E-mail

Mr. Timothy J. Donahue Chief Financial Officer  Crown Holdings, Inc. One Crown Way Philadelphia, PA 19154
Re: Crown Holdings, Inc.
 Form 10-K
Filed February 29, 2012 File No. 0-50189

Dear Mr. Donahue:
We have completed our review of your f iling.  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 th e filing 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 ling to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.
 Sincerely,

 /s/ Terence O’Brien

Terence O’Brien Branch Chief