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Securities Exchange Act of 1934
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Re: |
Summit Materials, LLC |
Based on the facts presented, the Division will not object if Continental Cement files abbreviated Forms 10-K and 10-Q, in the manner described in your letter, pursuant to General Instructions I and H, respectively, to those forms, and relies on Instruction 5 to Item 5.07 of Form 8-K to omit the information called for by that Item.
These positions are based on the representations made to the Division in your letter. Any different facts or conditions might require the Division to reach different conclusions. Further, this response expresses the Division's position on enforcement action only and does not express any legal conclusion on the questions presented.
Sincerely,
Carmen Moncada-Terry
Special Counsel
The Incoming Letter is in Acrobat format.
http://www.sec.gov/divisions/corpfin/cf-noaction/2013/summitmaterials-032013-13.htm
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