SEC – ‘UPLOAD’ from 12/10/18 re: Commercial Metals Co – ‘TEXT-EXTRACT’

On:  Monday, 12/10/18, at 2:58pm ET   ·   Delayed-Release:  Filing ¶  –  Release Delayed to:  4/1/19   ·   Accession #:  0-18-37612

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Delayed-Release Comment or Other Letter from the SEC
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: LETTER      Comment or Other Letter from the SEC                 PDF     32K 
 2: TEXT-EXTRACT  Comment or Other Letter from the SEC (PDF Text)      1      6K 

‘TEXT-EXTRACT’   —   Comment or Other Letter from the SEC (PDF Text)

                                                         December 10, 2018

Paul Kirkpatrick, Esq.                                                          
Vice President, General Counsel, and Corporate Secretary                        
Commercial Metals Company                                                       
6565 North MacArthur Boulevard, Suite 800                                       
Irving, TX 75039                                                                

Re: Commercial Metals Company                                     
Registration Statement on Form S-4                        
Filed November 30, 2018                                   
File No. 333-228619                                       

Dear Mr. Kirkpatrick:                                                           

      This is to advise you that we have not reviewed and will not review your
registration                                                                    
statement.                                                                      

      Please refer to Rules 460 and 461 regarding requests for acceleration.
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.                                                                   

    Please contact Edward M. Kelly, Senior Counsel, at (202) 551-3728 with
any questions.                                                                  

                                                  Sincerely,

                                                   Division of
Corporation Finance                                                             
                                                 Office of
Manufacturing and                                                               
                                                    Construction

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘UPLOAD’ Filing		Date		Other Filings
Release Delayed to:		4/1/19		CORRESP,  UPLOAD
Filed on:		12/10/18		UPLOAD
		11/30/18		10-Q,  CORRESP,  S-4,  UPLOAD
				List all Filings

1 Previous Filing that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

11/30/18  Commercial Metals Co.             S-4¶                   6:812K                                   Donnelley … Solutions/FA