CORRESP Filing
Loma Negra Compania Industrial Argentina Sociedad Anonima
Date: June 20, 2025 · CIK: 0001711375 · Accession: 0001711375-25-000051
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-38262
Referenced dates: June 12, 2025
Letter
Document June 20, 2025 U.S. Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing Attn: SiSi Cheng and Hugh West Re: Loma Negra Compañía Industrial Argentina Sociedad Anónima Form 20-F for the Fiscal Year Ended December 31, 2024 Filed April 29, 2025 File No. 001-38262 Dear Ms. Cheng and Mr. West: We hereby acknowledge receipt of your letter dated June 12, 2025 (the “Letter”), containing comments from the Staff of the Division of Corporation Finance regarding our Form 20-F for the fiscal year ended December 31, 2024. Comment 1 – Revenues (Item 5.A of Form 20-F) We hereby acknowledge the Staff’s comment regarding the need for a more robust and informative discussion of changes in revenue by segment, including explanations of the material variations in volume and pricing. In future filings, we will revise and supplement our disclosure in the Operating and Financial Review and Prospects section as set forth in your Letter. Sincerely, By: /s/ Marcos I. Gradin Name: Marcos I. Gradin Title: Chief Financial Officer Loma Negra Compa ñía Industrial Argentina Sociedad An ó nima
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CORRESP 1 filename1.htm Document June 20, 2025 U.S. Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing Attn: SiSi Cheng and Hugh West Re: Loma Negra Compañía Industrial Argentina Sociedad Anónima Form 20-F for the Fiscal Year Ended December 31, 2024 Filed April 29, 2025 File No. 001-38262 Dear Ms. Cheng and Mr. West: We hereby acknowledge receipt of your letter dated June 12, 2025 (the “Letter”), containing comments from the Staff of the Division of Corporation Finance regarding our Form 20-F for the fiscal year ended December 31, 2024. Comment 1 – Revenues (Item 5.A of Form 20-F) We hereby acknowledge the Staff’s comment regarding the need for a more robust and informative discussion of changes in revenue by segment, including explanations of the material variations in volume and pricing. In future filings, we will revise and supplement our disclosure in the Operating and Financial Review and Prospects section as set forth in your Letter. Sincerely, By: /s/ Marcos I. Gradin Name: Marcos I. Gradin Title: Chief Financial Officer Loma Negra Compa ñía Industrial Argentina Sociedad An ó nima