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SEC Comment Letter 0000000000-23-002214 to Ternium S.A. (TX) (CIK 0001342874) (TX)

Ternium S.A. (TX) (CIK 0001342874)
Date: March 6, 2023 · CIK: 0001342874 · Accession: 0000000000-23-002214

Financial Reporting Regulatory Compliance Internal Controls

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Date
March 6, 2023
Author
Pablo Brizzio
Form
UPLOAD
Company
Ternium S.A. (TX) (CIK 0001342874)

Letter

United States securities and exchange commission logo March 6, 2023 Pablo Brizzio Chief Financial Officer Ternium S.A. 26 Boulevard Royal – 4th floor L-2449 Luxembourg Re:Ternium S.A. Form 20-F for the Year Ended December 31, 2021 File No. 1-32734 Dear Pablo Brizzio: 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

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United States securities and exchange commission logo
March 6, 2023
Pablo Brizzio
Chief Financial Officer
Ternium S.A.
26 Boulevard Royal – 4th floor
L-2449 Luxembourg
Re:Ternium S.A.
Form 20-F for the Year Ended December 31, 2021
File No. 1-32734
Dear Pablo Brizzio:
            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