SEC Comment Letter 0000000000-23-013363 to Summit Materials, Inc. (SUM) (CIK 0001621563)
Summit Materials, Inc. (SUM) (CIK 0001621563)
Date: Dec. 7, 2023 · CIK: 0001621563 · Accession: 0000000000-23-013363
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File numbers found in text: 001-36873
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United States securities and exchange commission logo
December 7, 2023
Anne P. Noonan
President and Chief Executive Officer
Summit Materials, Inc.
1801 California Street
Suite 3500
Denver, CO 80202
Re:Summit Materials, Inc.
Preliminary Proxy Statement on Schedule 14A
October 19, 2023
File No. 001-36873
Dear Anne P. Noonan:
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 Energy & Transportation
cc: Evan Rosen