SEC Comment Letter for CEMENTOS PACASMAYO SAA (CPAC) — Feb 2, 2018
CEMENTOS PACASMAYO SAA
Date: Feb. 2, 2018 · CIK: 0001221029 · Accession: 0000000000-18-003854
AI Filing Summary & Sentiment
Letter
February 2, 2018 Mail Stop 4631 Via Email Mr. Manuel Bartolome 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 Dec ember 31, 2016 Filed May 1 , 2017 File No. 1-35401
Dear Mr. Pena :
We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff .
Sincerely,
/s/ Terence O ’Brien
Show Raw Text
February 2, 2018 Mail Stop 4631 Via Email Mr. Manuel Bartolome 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 Dec ember 31, 2016 Filed May 1 , 2017 File No. 1-35401 Dear Mr. Pena : We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ Terence O ’Brien Terence O’ Brien Accounting Branch Chief Office of Manufacturing and Construction