TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo January 28, 2021 Gail E. Lehman Executive Vice President, General Counsel & Secretary Hexcel Corporation Two Stamford Plaza 281 Tresser Boulevard, 16th Floor Stamford, CT 06901 Re: Hexcel Corporation Form 10-K Filed February 18, 2020 File No. 001-08472 Dear Ms. Lehman: 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 Life Sciences