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<SEC-DOCUMENT>0000891092-10-002676.txt : 20100630
<SEC-HEADER>0000891092-10-002676.hdr.sgml : 20100630
<ACCEPTANCE-DATETIME>20100630140950
ACCESSION NUMBER:		0000891092-10-002676
CONFORMED SUBMISSION TYPE:	NT 20-F
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20091231
FILED AS OF DATE:		20100630
DATE AS OF CHANGE:		20100630
EFFECTIVENESS DATE:		20100630

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:		NT 20-F
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-11176
		FILM NUMBER:		10926362

	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>NT 20-F
<SEQUENCE>1
<FILENAME>e39245nt20f.htm
<DESCRIPTION>FORM 12B-25
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<BR>
<P style="text-align: center;"> <B><font size="3">UNITED STATES</font></B><font size="3"><BR>

<B>SECURITIES AND EXCHANGE</B><BR>

<B>COMMISSION</B><BR>

<B>Washington, D.C. 20549</B></font></P>
<P style="text-align: center;"> <B><font size="5">FORM 12b-25</font></B><font size="5"><BR>

</font><BR>

<B><font size="3">NOTIFICATION OF LATE FILING</font></B></P>
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    <TD></TD>
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    <TD align=left> <I><FONT size=2>(Check One)</FONT></I></TD>
    <TD>&nbsp; </TD>
    <TD align=left> <font face="Wingdings" size="2">o</font> <FONT size=2>Form 10-K</FONT></TD>
    <TD>&nbsp; </TD>
    <TD align=left> <font face="Wingdings" size="2">x</font> <FONT size=2>Form 20-F</FONT></TD>
    <TD>&nbsp; </TD>
    <TD align=left> <font face="Wingdings" size="2">o</font> <FONT size=2>Form 11-K </FONT></TD>
    <TD align=left><font face="Wingdings" size="2">o</font> <font size=2>Form 10-Q</font></TD>
  </TR>

  <TR valign="bottom">

    <TD align=left>&nbsp; </TD>
    <TD>&nbsp; </TD>
    <TD align=left> <font face="Wingdings" size="2">o</font> <FONT size=2>Form 10-D</FONT></TD>
    <TD>&nbsp; </TD>
    <TD align=left> <font face="Wingdings" size="2">o</font> <FONT size=2>Form N-SAR</FONT></TD>
    <TD>&nbsp; </TD>
    <TD align=left> <font face="Wingdings" size="2">o</font> <FONT size=2>Form N-CSR</FONT></TD>
    <TD align=left>&nbsp;</TD>
  </TR>
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    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
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    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left colspan="6">For Period Ended: <u>December 31, 2009</u></TD>
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    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
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  <TR valign="bottom">
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left colspan="6"><font face="Wingdings" size="2">o</font> <font size=2></font>Transition Report on Form 10-K</TD>
  </TR>
  <TR valign="bottom">
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left colspan="6"><font face="Wingdings" size="2">o</font> <font size=2></font>Transition Report on Form 20-F</TD>
  </TR>
  <TR valign="bottom">
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left colspan="6"><font face="Wingdings" size="2">o</font> <font size=2></font>Transition Report on Form 11-K</TD>
  </TR>
  <TR valign="bottom">
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left colspan="6"><font face="Wingdings" size="2">o</font> <font size=2></font>Transition Report on Form 10-Q</TD>
  </TR>
  <TR valign="bottom">
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left colspan="6"><font face="Wingdings" size="2">o</font> <font size=2></font>Transition Report on Form N-SAR</TD>
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    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
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    <TD align=left>&nbsp;</TD>
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    <TD align=left>&nbsp;</TD>
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    <TD align=left colspan="6">For the Transition Period Ended: _____________________________</TD>
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</TABLE>
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    <TD align=center> <I><FONT size=2>Read Instruction (on back page) Before Preparing Form. Please Print or Type. </FONT></I> <B><FONT size=2><br>
      Nothing in this form shall be construed to imply that the Commission has verified any </FONT></B> <B><FONT size=2><br>
      information contained herein.</FONT></B></TD>
  </TR>





</TABLE>
<BR>
<P style="text-align: left;"> If the notification relates to a portion of the filing checked above, identify the Item(s) to which the notification relates:</P>
<P style="text-align: center;"> <B>PART I &#151; REGISTRANT INFORMATION</B></P>

<div align="center"><B>GRUPO SIMEC, S.A.B. de C.V.</B>
</div>
<hr noshade size="1" width="600" align="center">

<div align="center"><B><font size="1">Full Name of Registrant</font></B><BR>

<BR>

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  <B><font size="1">Former Name if Applicable</font></B><BR>

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<B>Calzada Lazaro Cardenas 601</B>

<BR>

  <hr noshade size="1" width="600" align="center">
  <B><font size="1">Address of Principal Executive Office </font></B><font size="1"><B><I>(Street and Number)</I></B></font><BR>

<BR>

<B>Colonia La Nogalera, Guadalajara,</B><BR>

<B>Jalisco, Mexico 44440</B>
  <hr noshade size="1" width="600" align="center">
</div>

<div align="center"><B><font size="1">City, State and Zip Code</font></B>
</div>
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<P style="TEXT-ALIGN: center"><B>PART II &#151; RULES 12b-25(b) AND (c)</B></P>
<P style="TEXT-ALIGN: left">If the subject report could not be filed without unreasonable effort or expense and the registrant seeks relief pursuant to Rule 12b-25(b), the following should be completed. (Check box if appropriate)</P>
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    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;&nbsp;</TD>
    <TD>&nbsp;<FONT size=2>(a)</FONT></TD>
    <TD align=left>&nbsp;&nbsp;</TD>
    <TD align=left><FONT size=2>The reasons described in reasonable detail in Part III of this form could not be eliminated without </FONT><FONT size=2>unreasonable effort or expense;</FONT></TD>
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  <TR vAlign=top>

    <TD align=left valign="middle"><font face="Wingdings" size="2">x<font face="Times New Roman, Times, serif">&nbsp;&nbsp;</font></font></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;<FONT size=2>(b)</FONT></TD>
    <TD align=left>&nbsp;</TD>
    <TD align=left><FONT size=2>The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, Form </FONT><FONT size=2>11-K, Form N-SAR or Form N-CSR, or portion thereof, will be filed on or before the fifteenth </FONT><FONT size=2>calendar day following the prescribed due date; or the subject quarterly report or transition report </FONT><FONT size=2>on Form 10-Q, or subject distribution report on Form 10-D, or portion thereof, will be filed on or </FONT><FONT size=2>before the fifth calendar day following the prescribed due date; and</FONT></TD>
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    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;<FONT size=2>(c)</FONT></TD>
    <TD align=left>&nbsp;</TD>
    <TD align=left><FONT size=2>The accountant&#146;s statement or other exhibit required by Rule 12b-25(c) has been attached if </FONT><FONT size=2>applicable.</FONT></TD>
  </TR>


</TABLE>
<br>
<hr noshade size="1">
<BR>
<P style="TEXT-ALIGN: center"><B>PART III &#151; NARRATIVE</B></P>
<P style="TEXT-ALIGN: left">State below in reasonable detail why Forms 10-K, 20-F, 11-K, 10-Q, 10-D, N-SAR, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period.</P>
<P style="TEXT-ALIGN: left">Grupo Simec S.A.B. de C.V. (the &#147;Company&#148;) has determined that it is unable to file its Annual Report on Form 20-F for the year ended December 31, 2009 (the &#147;Form 20-F&#148;) by the prescribed due date.</P>
<P style="TEXT-ALIGN: left">The Company is currently working with its auditors and advisors to assess the adequacy of its internal controls and to develop and implement an appropriate remediation plan. This work will not be complete before June 30, 2010, resulting in the Company&#146;s inability to file by the prescribed due date.</P>
<P style="TEXT-ALIGN: left">The Company intends to file its Form 20-F with the Securities and Exchange Commission as promptly as practicable.</P>
<P style="TEXT-ALIGN: left"><B>Forward-Looking Statements</B></P>
<P style="TEXT-ALIGN: left">This notification includes forward-looking statements within the meaning of Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934. The words &#147;expects&#148; and &#147;intends&#148; and similar terms and phrases are used in this notification to identify forward-looking statements, including statements regarding the estimated timing for the filing of the Company&#146;s Form 20-F. Risks, uncertainties and assumptions that could affect the Company&#146;s forward-looking statements include, among other things, the time needed for the Company to finalize and file its Form 20-F. Unless required by law, the Company expressly disclaims any obligation to update publicly any forward-looking statements, whether as a result of new information, future events or otherwise.</P>
<P style="TEXT-ALIGN: center">(Attach Extra Sheets if Needed)</P>
<hr noshade size="1">
<P style="TEXT-ALIGN: center"><B>PART IV &#151; OTHER INFORMATION</B></P>
<P style="TEXT-ALIGN: left">(1) Name and telephone number of person to contact in regard to this notification</P>
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    <TD align=center><B><FONT size=2>Adolfo Luna Luna</FONT></B></TD>
    <TD>&nbsp;</TD>
    <TD align=center><B><FONT size=2>(52-33<B><FONT size=2>)</FONT></B></FONT></B></TD>
    <TD>&nbsp;</TD>
    <TD align=center><B><FONT size=2>3770-6700</FONT></B></TD>
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      <hr noshade size="1">
    </TD>
    <TD>&nbsp;</TD>
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    <TD align=center><font size="1"><B>(Name)</B></font></TD>
    <TD><font size="1"></font></TD>
    <TD align=center><font size="1"><B>(County and Area Code)</B></font></TD>
    <TD><font size="1"></font></TD>
    <TD align=center><font size="1"><B>(Telephone Number)</B></font></TD>
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    <TD align=right rowspan="4"><FONT size=2>(2<FONT size=2>)</FONT></FONT></TD>
    <TD rowspan="4">&nbsp;</TD>
    <TD align=left rowspan="4"><FONT size=2>Have all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of </FONT><FONT size=2>1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months or for </FONT><FONT size=2>such shorter period that the registrant was required to file such report(s) been filed? If answer is no, </FONT><FONT size=2>identify report(s). </FONT><font face="Wingdings" size="2">x</font><FONT size=2> </FONT><FONT size=2>Yes </FONT><font face="Wingdings" size="2">o</font><FONT size=2> </FONT><FONT size=2>No</FONT></TD>
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    <TD align=right rowspan="3"><FONT size=2>(3<FONT size=2>)</FONT></FONT></TD>
    <TD rowspan="3">&nbsp;</TD>
    <TD align=left rowspan="3"><FONT size=2>Is it anticipated that any significant change in results of operations from the corresponding period for </FONT><FONT size=2>the last fiscal year will be reflected by the earnings statements to be included in the subject report or </FONT><FONT size=2>portion thereof? </FONT><font face="Wingdings" size="2">x</font><FONT size=2> </FONT><FONT size=2>Yes </FONT><font face="Wingdings" size="2">o</font><FONT size=2> </FONT><FONT size=2>No</FONT></TD>
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    <TD colSpan=3>&nbsp;</TD>
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    <TD align=left rowspan="2">&nbsp;</TD>
    <TD rowspan="2">&nbsp;</TD>
    <TD align=left rowspan="2"><FONT size=2>If so, attach an explanation of the anticipated change, both narratively and quantitatively, and, if </FONT><FONT size=2>appropriate, state the reasons why a reasonable estimate of the results cannot be made.</FONT></TD>
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    <TD align=left>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="TEXT-INDENT: 2px" align=left><FONT size=2>See Attachment 1.</FONT></TD>
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<BR>

<hr noshade size="1">
<div align="center"><br>
GRUPO SIMEC, S.A.B. de C.V.
</div>
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<div align="center"><B><font size="1">(Name of Registrant as Specified in Charter)</font></B>
</div>
<P style="TEXT-ALIGN: left" align="left">has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.</P>
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    <TD align=left width="57%"><FONT size=2>Date <u>June 30, 2010</u></FONT></TD>
    <TD width="1%">&nbsp;</TD>
    <TD align=left width="3%"><FONT size=2>By</FONT></TD>
    <TD colspan="2"><U><FONT size=2>/s/ Adolfo Luna Luna</FONT></U></TD>
  </TR>

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    <TD align=left width="57%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD align=left width="3%">&nbsp;</TD>
    <TD colspan="2"><FONT size=2>Name: Adolfo Luna Luna</FONT></TD>
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    <TD align=left width="57%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD align=left width="3%">&nbsp;</TD>
    <TD colspan="2"><FONT size=2>Title: Chief Financial Officer</FONT></TD>
  </TR>
</TABLE>
<BR>
<P style="TEXT-ALIGN: left">INSTRUCTION: The form may be signed by an executive officer of the registrant or by any other duly authorized representative. The name and title of the person signing the form shall be typed or printed beneath the signature. If the statement is signed on behalf of the registrant by an authorized representative (other than an executive officer), evidence of the representative&#146;s authority to sign on behalf of the registrant shall be filed with the form.</P>
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    <TD align=center><B><FONT size=2>ATTENTION <br>
      </FONT></B><B><FONT size=2>Intentional misstatements or omissions of fact constitute Federal Criminal Violations (See 18 U.S.C. 1001).</FONT></B></TD>
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</TABLE>
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<P style="text-align: center;"> <B>GRUPO SIMEC, S.A.B. de C.V.</B><BR>
<BR>
<B>Attachment 1 to Form 12b-25</B></P>
<P style="text-align: left;"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Results of operations in 2009 suffered a significant decrease compared to 2008, mainly due to the sharp reduction in economic activity and consumer demand in general, and in the construction, appliance, and automotive industries in particular, in North America starting in the fourth quarter of 2008, which had a significant negative impact on the demand and price levels for all steel products. In 2009, our sales dropped 71% in the U.S. and Canada and our average sale price decreased 22%.</P>
<P style="text-align: left;"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition, on May 30, 2008, we acquired all the capital stock of Corporaci&oacute;n Aceros DM, S. A. de C. V. and certain affiliated companies (Grupo San) for a total cost of approximately Ps. 8,730 million (US&#36;844 million dollars). In 2009, we recognized an impairment of Ps. 2,368  million, which diminished the value of the goodwill of Grupo San and trademark San 42 by Ps. 2,352  million and Ps. 16 million, respectively.</P>
<P style="text-align: left;"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Finally, in 2009, we recorded an income tax of Ps. 2,045 million, mainly attributable to the cancellation of a non-taxable liability and amortization of losses.</P>
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