SEC Comment Letter for CEMENTOS PACASMAYO SAA (CPAC) (CIK 0001221029) (CPAC) — Jan 14, 2016

CEMENTOS PACASMAYO SAA (CPAC) (CIK 0001221029)
Date: Jan. 14, 2016 · CIK: 0001221029 · Accession: 0000000000-16-061408

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

January 14, 2016

Author

/s/ Terence O ’Brien

Form

UPLOAD

Company

CEMENTOS PACASMAYO SAA (CPAC) (CIK 0001221029)

Letter

January 14, 2016 Mail Stop 4631 Via Email Mr. Manuel Ferreyros Pena Chief Financial Officer Cementos Pacasmayo S.A.A. Calle La Colonia 150, Urbanizacion El Vivero Surco, Lima Peru

Re: Cementos Pacasmayo S.A.A. Form 20 -F for F iscal Year Ended December 31, 2014 Filed April 30 , 2015 File No. 1-35401

Dear Mr. Pena :

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 la ws 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 include the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Terence O ’Brien

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January 14, 2016
Mail Stop 4631

Via Email
Mr. Manuel Ferreyros Pena
Chief Financial Officer
Cementos Pacasmayo S.A.A.
Calle La Colonia 150, Urbanizacion El Vivero
Surco, Lima
Peru

Re: Cementos Pacasmayo S.A.A.
Form 20 -F for F iscal Year Ended December 31, 2014
Filed April 30 , 2015
File No. 1-35401

Dear Mr. Pena :

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 la ws 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 include the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Terence O ’Brien

Terence O’Brien
Accounting Branch Chief
Office of Manufacturing and
Construction

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