SEC Comment Letter 0000000000-23-010755 to COMPASS MINERALS INTERNATIONAL INC (CMP) (CIK 0001227654) (CMP)
COMPASS MINERALS INTERNATIONAL INC (CMP) (CIK 0001227654)
Date: Sept. 29, 2023 · CIK: 0001227654 · Accession: 0000000000-23-010755
AI Filing Summary & Sentiment
File numbers found in text: 333-274622
Letter
United States securities and exchange commission logo September 29, 2023 Lorin Crenshaw Chief Financial Officer Compass Minerals International, Inc. 9900 West 109th Street Suite 100 Overland Park, KS 66210 Re:Compass Minerals International, Inc. Registration Statement on Form S-3 Filed September 21, 2023 File No. 333-274622 Dear Lorin Crenshaw: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Liz Packebusch, Staff Attorney, at (202) 551-8749 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Francesca L. Odell
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United States securities and exchange commission logo
September 29, 2023
Lorin Crenshaw
Chief Financial Officer
Compass Minerals International, Inc.
9900 West 109th Street
Suite 100
Overland Park, KS 66210
Re:Compass Minerals International, Inc.
Registration Statement on Form S-3
Filed September 21, 2023
File No. 333-274622
Dear Lorin Crenshaw:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Liz Packebusch, Staff Attorney, at (202) 551-8749 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Francesca L. Odell