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<SEC-DOCUMENT>0000891092-10-005716.txt : 20101216
<SEC-HEADER>0000891092-10-005716.hdr.sgml : 20101216
<ACCEPTANCE-DATETIME>20101215204101
ACCESSION NUMBER:		0000891092-10-005716
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20101215
FILED AS OF DATE:		20101216
DATE AS OF CHANGE:		20101215

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GROUP SIMEC SA DE CV
		CENTRAL INDEX KEY:			0000887153
		STANDARD INDUSTRIAL CLASSIFICATION:	STEEL WORKS, BLAST FURNACES  ROLLING MILLS (COKE OVENS) [3312]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-11176
		FILM NUMBER:		101254857

	BUSINESS ADDRESS:	
		STREET 1:		CALZADA LAZARO CARDENAS 601
		CITY:			44910 GUADALAJARA JA
		STATE:			O5
		ZIP:			10022

	MAIL ADDRESS:	
		STREET 1:		CALZADA LAZARO CARDENAS
		CITY:			GUADALAJARA JALISCO
		STATE:			O5
		ZIP:			999999999
</SEC-HEADER>
<DOCUMENT>
<TYPE>6-K
<SEQUENCE>1
<FILENAME>e41269_6k.htm
<DESCRIPTION>REPORT OF FOREIGN PRIVATE ISSUER
<TEXT>

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<P style="TEXT-ALIGN: center"><B>UNITED STATES</B><BR>
  <B>SECURITIES AND EXCHANGE COMMISSION<br>
  </B><B>Washington, D.C. 20549</B><BR>
  <BR>
  <B>FORM 6-K</B></P>
<P style="TEXT-ALIGN: center"><B>REPORT OF FOREIGN PRIVATE ISSUER PURSUANT TO RULE 13a-16 OR 15d-16</B><BR>
<B>UNDER THE SECURITIES EXCHANGE ACT OF 1934</B></P>
<P style="TEXT-ALIGN: center"><B>COMMISSION FILE NUMBER 1-11176</B></P>
<P style="TEXT-ALIGN: left">For the month of <U>December, 201</U>0.</P>
<div align="center">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Group Simec, Inc. </div>
<hr noshade size="1" align="center">
<div align="center">(Translation of Registrant&#146;s Name Into English) <br>
  <br>
</div>
<div align="center">Av. Lazaro Cardenas 601, Colonia la Nogalera, Guadalajara,
  Jalisco, Mexico 44440 </div>
<hr noshade size="1" align="center">
<div align="center">(Address of principal executive office) </div>
<P style="TEXT-ALIGN: left">Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F.</P>
<TABLE style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" cellSpacing=0 border=0 width="50%">
  <TR>
    <TD></TD>
    <TD></TD>
    <TD></TD>
    <TD></TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=left width="25%"><FONT size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Form
      20-F</FONT></TD>
    <TD align=left width="25%"><font size="2" face="Times New Roman, Times, serif">|X|</font></TD>
    <TD align=left width="25%"><FONT size=2>Form 40-F</FONT></TD>
    <TD align=left width="25%"><font size="2" face="Times New Roman, Times, serif"><u>|&nbsp;&nbsp;&nbsp;|</u></font></TD>
  </TR>
</TABLE>
<BR>
<P style="TEXT-ALIGN: left">Indicate by check mark whether the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1)</P>
<TABLE style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" cellSpacing=0 border=0 width="50%">
  <TR>
    <TD></TD>
    <TD></TD>
    <TD></TD>
    <TD></TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=left width="25%"><FONT size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Yes</FONT></TD>
    <TD align=left width="25%"><font size="2" face="Times New Roman, Times, serif"><u>|&nbsp;&nbsp;&nbsp;|</u></font></TD>
    <TD align=left width="25%"><FONT size=2>No</FONT></TD>
    <TD align=left width="25%"><font size="2" face="Times New Roman, Times, serif">|X|</font></TD>
  </TR>
</TABLE>
<BR>
<P style="TEXT-ALIGN: left">Indicate by check mark whether the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7)</P>
<TABLE style="FONT-SIZE: 10pt; FONT-FAMILY: 'Times New Roman'" cellSpacing=0 border=0 width="50%">
  <TR>
    <TD></TD>
    <TD></TD>
    <TD></TD>
    <TD></TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=left width="25%"><FONT size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Yes</FONT></TD>
    <TD align=left width="25%"><font size="2" face="Times New Roman, Times, serif"><u>|&nbsp;&nbsp;&nbsp;|</u></font></TD>
    <TD align=left width="25%"><FONT size=2>No</FONT></TD>
    <TD align=left width="25%"><font size="2" face="Times New Roman, Times, serif">|X|</font></TD>
  </TR>
</TABLE>
<BR>
<P style="TEXT-ALIGN: left">Indicate by check mark whether the registrant by furnishing the information contained in this form is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.</P>
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  <TR>
    <TD></TD>
    <TD></TD>
    <TD></TD>
    <TD></TD>
  </TR>
  <TR vAlign=bottom>
    <TD align=left width="25%"><FONT size=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Yes</FONT></TD>
    <TD align=left width="25%"><font size="2" face="Times New Roman, Times, serif"><u>|&nbsp;&nbsp;&nbsp;|</u></font></TD>
    <TD align=left width="25%"><FONT size=2>No</FONT></TD>
    <TD align=left width="25%"><font size="2" face="Times New Roman, Times, serif">|X|</font></TD>
  </TR>
</TABLE>
<BR>
<P style="TEXT-ALIGN: left">(If &#147;Yes&#148; is marked, indicate below the file number assigned to the registrant in connection with Rule 12g3-2(b): 82-_______________________.)</P>
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<table border="00" cellspacing="0" cellpadding="0" width="100%">
  <tr valign="top">
    <td><font size="2"><b>PRESS RELEASE</b></font></td>
    <td>
      <div align="right"><font size="2"><b>C</b>ontact: &nbsp;&nbsp;</font></div>
    </td>
    <td width="35%">
      <p style="TEXT-ALIGN: left"><font size="2">Sergio Vigil Gonz&#225;lez<br>
        </font><font size="2">Adolfo
        Luna Luna<br>
        Grupo Simec, S.A. de C.V.<br>
        Calzada L&#225;zaro C&#225;rdenas 601<br>
        44440 Guadalajara, Jalisco, M&#233;xico<br>
        52 55 1165 1025<br>
        52 33 3770 6734</font></p>
      </td>
  </tr>
</table>
<P style="TEXT-ALIGN: left"><B>GRUPO SIMEC ANNOUNCES CHANGE FIRM OF AUDITORS FOR
  THE FISCAL YEAR ENDED 2010</B></P>
<P style="TEXT-ALIGN: left"><B><font face="Arial, Helvetica, sans-serif">GUADALAJARA,
  MEXICO, Dec 15, 2010- Grupo Simec, S.A.B. de C.V. (AMEX: SIM) (&#147;Simec&#148;)
  </font></B><font face="Arial, Helvetica, sans-serif"><B>announced today change
  in firm of Auditors as of and for the year ending December 31, 2010.</B></font></P>
<P style="TEXT-ALIGN: left"><font face="Arial, Helvetica, sans-serif"><B>The Audit
  Committee of Grupo Simec, S. A. B. de C. V., (&#147;The Committee&#148;) has
  engaged Castillo Miranda y Compa&#241;&#237;a S. C., (&#147;Castillo Miranda&#148;)
  ( which firm will become a member of the BDO International network effective
  January 1, 2011), as the independent auditors of the consolidated financial
  statements of Grupo Simec, S. A. B. de C. V. and Subsidiaries, as of and for
  the year ending December 31, 2010. The Audit Committee has also engaged BDO
  USA, LLP to audit the consolidated financial statements of SimRep Corporation
  and Subsidiaries located in the U.S.A. The audit of Corporaci&#243;n Aceros
  DM, S.A. de C.V. and subsidiaries, located in San Luis Potos&#237;, S.L.P. Mexico,
  will continue to be audited by the independent accounting firm of Marcelo de
  los Santos y C&#237;a., S. C..</B></font></P>
<P style="TEXT-ALIGN: center"><font face="Arial, Helvetica, sans-serif"><B>GUADALAJARA,
  JAL, AT DECEMBER 15 OF 2010.</B></font></P>
<HR align=center width="100%" noshade SIZE=5>
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<P style="text-align: left;"> SIGNATURE</P>
<P style="text-align: left;"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Exchange Act of 1934, the Company has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.</P>
<TABLE border=0 cellspacing=0 style="font-family: 'Times New Roman';font-size: 10pt;" width=100%>
  <TR>
    <TD></TD>
    <TD></TD>
    <TD></TD>
  </TR>
  <TR valign="bottom">
    <TD align=left>&nbsp;</TD>
    <TD align=left colspan="2" width="40%">
      <div align="center"><font size=2>GRUPO SIMEC, S.A.B. de C.V.</font> </div>
      <hr noshade size="1">
    </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left>&nbsp;</TD>
    <TD align=left colspan="2">
      <div align="center"><font size=2>(Registrant)</font></div>
    </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left>&nbsp;</TD>
    <TD align=left width="4%">&nbsp;</TD>
    <TD align=center>&nbsp;</TD>
  </TR>
  <TR valign="bottom">
    <TD align=left> <FONT size=2>Date: December 15, 2010.</FONT></TD>
    <TD align=left> <FONT size=2>By:</FONT></TD>
    <TD align=center>
      <div align="left"><FONT size=2>/s/ Luis Garc&iacute;a Lim&oacute;n</FONT></div>
    </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left>&nbsp;</TD>
    <TD align=left colspan="2">
      <hr noshade size="1">
    </TD>
  </TR>
  <TR valign="bottom">
    <TD align=left>&nbsp; </TD>
    <TD align=left> <FONT size=2>Name:</FONT></TD>
    <TD align=left style="TEXT-INDENT:1.000000px"> <FONT size=2>Luis Garc&iacute;a
      Lim&oacute;n</FONT></TD>
  </TR>
  <TR valign="bottom">
    <TD align=left>&nbsp; </TD>
    <TD align=left> <FONT size=2>Title:</FONT></TD>
    <TD align=left style="TEXT-INDENT:1.000000px"> <FONT size=2>Chief Executive
      Officer</FONT></TD>
  </TR>
</TABLE>
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