Correspondence 0001342874-22-000064 from Ternium S.A. (TX) (CIK 0001342874) (TX)
Ternium S.A. (TX) (CIK 0001342874)
Date: Dec. 9, 2022 · CIK: 0001342874 · Accession: 0001342874-22-000064
AI Filing Summary & Sentiment
Referenced dates: November 29, 2022
Letter
Document
Ternium S.A., Société anonyme
Registered office:
26 Boulevard Royal, 4th floor
L-2449 Luxembourg
R.C.S. Luxembourg B 98 668
www.ternium.com
December 9, 2022
Office of Manufacturing, Division of Corporation Finance,
Securities and Exchange Commission,
100 F Street, N.E.,
Washington, D.C. 20549-4631.
Attention: Mr. Charles Eastman
Ms. Claire Erlanger
Re: Ternium S.A.
Form 20-F For the Year Ended December 31, 2021
Form 6-K furnished April 27, 2022
File No. 1-32734
I am writing on behalf of Ternium S.A. (“Ternium” or the “Company”), in response to the comments of the Staff (the “Staff”) of the United States Securities and Exchange Commission (the “Commission”) set forth in its letter dated November 29, 2022, to Mr. Pablo Brizzio, the Company’s Chief Financial Officer.
The Company wishes to respond as comprehensively as possible to the questions raised in the comment letter. Accordingly, the Company will require additional time to respond to the Staff’s questions. Ternium currently expects to submit a response as soon as practicable, but in any event, by December 16, 2022.
If you have any questions relating to this letter, please feel free to call Patrick S. Brown of Sullivan & Cromwell LLP at (310) 712-6603. He may also be reached by e-mail at brownp@sullcrom.com.
Very truly yours,
/s/ Pablo Brizzio
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Document
Ternium S.A., Société anonyme
Registered office:
26 Boulevard Royal, 4th floor
L-2449 Luxembourg
R.C.S. Luxembourg B 98 668
www.ternium.com
December 9, 2022
Office of Manufacturing, Division of Corporation Finance,
Securities and Exchange Commission,
100 F Street, N.E.,
Washington, D.C. 20549-4631.
Attention: Mr. Charles Eastman
Ms. Claire Erlanger
Re: Ternium S.A.
Form 20-F For the Year Ended December 31, 2021
Form 6-K furnished April 27, 2022
File No. 1-32734
I am writing on behalf of Ternium S.A. (“Ternium” or the “Company”), in response to the comments of the Staff (the “Staff”) of the United States Securities and Exchange Commission (the “Commission”) set forth in its letter dated November 29, 2022, to Mr. Pablo Brizzio, the Company’s Chief Financial Officer.
The Company wishes to respond as comprehensively as possible to the questions raised in the comment letter. Accordingly, the Company will require additional time to respond to the Staff’s questions. Ternium currently expects to submit a response as soon as practicable, but in any event, by December 16, 2022.
If you have any questions relating to this letter, please feel free to call Patrick S. Brown of Sullivan & Cromwell LLP at (310) 712-6603. He may also be reached by e-mail at brownp@sullcrom.com.
Very truly yours,
/s/ Pablo Brizzio
Pablo Brizzio
Chief Financial Officer
cc: Magalie Cormier
(PricewaterhouseCoopers)
Diego E. Parise
(Mitrani Caballero & Ruiz Moreno)
Patrick S. Brown
(Sullivan & Cromwell LLP)