SEC Comment Letter for CEMENTOS PACASMAYO SAA (CPAC) (CIK 0001221029) (CPAC) — Mar 7, 2014
CEMENTOS PACASMAYO SAA (CPAC) (CIK 0001221029)
Date: March 7, 2014 · CIK: 0001221029 · Accession: 0000000000-14-011558
AI Filing Summary & Sentiment
Reasoning
Letter
March 7, 2014 Via Email Mr. Manuel Ferreyros Peña Chief Financial Officer Cementos Pacasmayo S.A.A. Calle La Colonia 150 Urb. El Vivero -Lima, Peru
Re: Cementos Pacasmayo S.A.A. Form 20-F for Fiscal Year Ended December 31, 2012 Filed April 30, 2013 File No. 1-35401
Dear Mr. Peña :
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 persons 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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March 7, 2014 Via Email Mr. Manuel Ferreyros Peña Chief Financial Officer Cementos Pacasmayo S.A.A. Calle La Colonia 150 Urb. El Vivero -Lima, Peru Re: Cementos Pacasmayo S.A.A. Form 20-F for Fiscal Year Ended December 31, 2012 Filed April 30, 2013 File No. 1-35401 Dear Mr. Peña : 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 persons 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 Branch Chief