SEC Comment Letter for CEMENTOS PACASMAYO SAA (CPAC) — Dec 8, 2025

CEMENTOS PACASMAYO SAA
Date: Dec. 8, 2025 · CIK: 0001221029 · Accession: 0000000000-25-011365

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File numbers found in text: 001-35401

Date

December 8, 2025

Author

Ely Hirahoka

Form

UPLOAD

Company

CEMENTOS PACASMAYO SAA

Letter

December 8, 2025 Ely Hirahoka 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 the Fiscal Year Ended December 31, 2024 Filed April 29, 2025 File No. 001-35401 Dear Ely Hirahoka: We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Manufacturing

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December 8, 2025
Ely Hirahoka
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 the Fiscal Year Ended December 31, 2024
Filed April 29, 2025
File No. 001-35401
Dear Ely Hirahoka:
            We have completed our review of your filings. We remind you that the company and
its management are responsible for the accuracy and adequacy of their disclosures,
notwithstanding any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Manufacturing

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