SEC comment letter
Filing comparison
CEMENTOS PACASMAYO SAA responded to SEC staff comments on internal control
Letter dated 2025-09-23; published on EDGAR 2026-07-10 — the SEC releases comment letters only after the review closes.
We note that you have disclosed resources and reserves for each material property on pages 58, 68, and 77 and that these quantities are reported as materials delivered to the cement plant. Consistent with Item 1304(d)(1) of Regulation S-K, please tell us the metallurgical recovery factor(s) that can be used to convert the feed to the cement plant to the final saleable cement tonnes, and confirm that you will include…
Evidence
- Cited sections
- Item 4. Information on the Company D. Property Plant and Equipment, page 58, Item 601) – Exhibit 96.1, page 68, Item 601) – Exhibit 96.2, page 68, Item 601) – Exhibit 96.3, page 61
- Direction
- company to staff
- Letter dated
- 2025-09-23
- Published on edgar
- 2026-07-10
- Reviewing
- Cementos Pacasmayo S.A.A. Form 20-F for Fiscal Year Ended December 31, 2024 Filed April 29, 2025 File No. 001-35401 Dear Ms. Parker: On behalf of Cementos Pacas
- Source
- Company response to SEC staff (CORRESP)
- Topics
- Internal control, MD&A
- Why
- SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.