SEC Comment Letter for COMPASS MINERALS INTERNATIONAL INC (CMP) (CIK 0001227654) (CMP) — Jan 30, 2020

COMPASS MINERALS INTERNATIONAL INC (CMP) (CIK 0001227654)
Date: Jan. 30, 2020 · CIK: 0001227654 · Accession: 0000000000-20-000861

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AI Filing Summary & Sentiment

File numbers found in text: 001-31921

Date

January 30, 2020

Author

Not clearly detected

Form

UPLOAD

Company

COMPASS MINERALS INTERNATIONAL INC (CMP) (CIK 0001227654)

Letter

January 30, 2020 James Standen Chief Financial Officer COMPASS MINERALS INTERNATIONAL INC 9900 West 109th Street, Suite 100 Overland Park, KS 66210 Re:COMPASS MINERALS INTERNATIONAL INC Form 10-K for the Fiscal Year Ended December 31, 2018 Filed March 1, 2019 File No. 001-31921 Dear Mr. Standen: 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 their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Energy & Transportation

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January 30, 2020
James Standen
Chief Financial Officer
COMPASS MINERALS INTERNATIONAL INC
9900 West 109th Street, Suite 100
Overland Park, KS 66210
Re:COMPASS MINERALS INTERNATIONAL INC
Form 10-K for the Fiscal Year Ended December 31, 2018
Filed March 1, 2019
File No. 001-31921
Dear Mr. Standen:
            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 their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation

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