SEC Comment Letter for CROWN HOLDINGS, INC. (CCK) (CIK 0001219601) (CCK) — Jul 7, 2014
CROWN HOLDINGS, INC. (CCK) (CIK 0001219601)
Date: July 7, 2014 · CIK: 0001219601 · Accession: 0000000000-14-033929
AI Filing Summary & Sentiment
Reasoning
Letter
July 7, 2014 Via E -mail Thomas A. Kelly Chief Financial Officer Crown Holdings, Inc. One Crown Way Philadelphia, Pennsylvania 19154
RE: Crown Holdings, Inc. Form 10 -K for Fiscal Year Ended December 31, 201 3 Filed March 3, 2014 File No. 0-50189
Dear Mr. Kelly :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking 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 securities laws of the United States. We urge all pe rsons who are responsible for the accuracy and adequacy of the disclosure in the filing 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
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July 7, 2014 Via E -mail Thomas A. Kelly Chief Financial Officer Crown Holdings, Inc. One Crown Way Philadelphia, Pennsylvania 19154 RE: Crown Holdings, Inc. Form 10 -K for Fiscal Year Ended December 31, 201 3 Filed March 3, 2014 File No. 0-50189 Dear Mr. Kelly : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking 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 securities laws of the United States. We urge all pe rsons who are responsible for the accuracy and adequacy of the disclosure in the filing 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 Accounting B ranch Chief