SEC Comment Letter 0000000000-24-002178 to Tronox Holdings plc (TROX) (CIK 0001530804) (TROX)
Tronox Holdings plc (TROX) (CIK 0001530804)
Date: Feb. 27, 2024 · CIK: 0001530804 · Accession: 0000000000-24-002178
AI Filing Summary & Sentiment
File numbers found in text: 001-35573
Letter
United States securities and exchange commission logo February 27, 2024 John Srivisal Chief Financial Officer Tronox Holdings plc 263 Tresser Boulevard , Suite 1100 Stamford, Connecticut 06901 Re:Tronox Holdings plc Form 10-K filed February 22, 2023 Response dated February 2, 2024 File No. 001-35573 Dear John Srivisal: We have reviewed your February 2, 2024 response to our comment letter and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our December 22, 2023 letter. Form 10-K for the Fiscal Year Ended December 31, 2022 Item 15. Exhibits, Financial Statement Schedules. Exhibits 96.1, 96.2, 96.3, and 96.4, page 106 1.We note your response to comment 24, and that your proposed draft disclosure includes average annual cash flows. Please confirm that your revised technical report summaries will include cash flows on an annual basis, rather than average annual basis, to comply with Item 601(b)(96)(iii)(B)(19)(iii) of Regulation S-K. Please contact John Coleman at 202-551-3610 or Craig Arakawa at 202-551-3650 with any questions regarding the comment. Please contact Jeanne Baker at 202-551-3691 or Terence O'Brien at 202-551-3355 if you have any other questions.
FirstName LastNameJohn Srivisal Comapany NameTronox Holdings plc February 27, 2024 Page 2 FirstName LastName John Srivisal Tronox Holdings plc February 27, 2024 Page 2 Sincerely, Division of Corporation Finance Office of Industrial Applications and Services
Show Raw Text
United States securities and exchange commission logo
February 27, 2024
John Srivisal
Chief Financial Officer
Tronox Holdings plc
263 Tresser Boulevard , Suite 1100
Stamford, Connecticut 06901
Re:Tronox Holdings plc
Form 10-K filed February 22, 2023
Response dated February 2, 2024
File No. 001-35573
Dear John Srivisal:
We have reviewed your February 2, 2024 response to our comment letter and have the
following comment.
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments. Unless
we note otherwise, any references to prior comments are to comments in our December 22, 2023
letter.
Form 10-K for the Fiscal Year Ended December 31, 2022
Item 15. Exhibits, Financial Statement Schedules.
Exhibits 96.1, 96.2, 96.3, and 96.4, page 106
1.We note your response to comment 24, and that your proposed draft disclosure includes
average annual cash flows. Please confirm that your revised technical report summaries
will include cash flows on an annual basis, rather than average annual basis, to comply
with Item 601(b)(96)(iii)(B)(19)(iii) of Regulation S-K.
Please contact John Coleman at 202-551-3610 or Craig Arakawa at 202-551-3650 with
any questions regarding the comment. Please contact Jeanne Baker at 202-551-3691 or Terence
O'Brien at 202-551-3355 if you have any other questions.
FirstName LastNameJohn Srivisal
Comapany NameTronox Holdings plc
February 27, 2024 Page 2
FirstName LastName
John Srivisal
Tronox Holdings plc
February 27, 2024
Page 2
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services