SEC Comment Letter 0000000000-23-004354 to Koppers Holdings Inc. (KOP) (CIK 0001315257) (KOP)
Koppers Holdings Inc. (KOP) (CIK 0001315257)
Date: April 28, 2023 · CIK: 0001315257 · Accession: 0000000000-23-004354
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United States securities and exchange commission logo
April 27, 2023
Jimmi Sue Smith
Chief Financial Officer
Koppers Holdings Inc.
436 Seventh Avenue
Pittsburgh, PA 15219
Re:Koppers Holdings Inc.
Form 10-K for the Fiscal Year Ended December 31, 2022
File No. 1-32737
Dear Jimmi Sue Smith:
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 Manufacturing