<SEC-DOCUMENT>0000891092-13-009859.txt : 20140107
<SEC-HEADER>0000891092-13-009859.hdr.sgml : 20140107
<ACCEPTANCE-DATETIME>20131204172548
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000891092-13-009859
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20131204

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:		CORRESP

	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>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; background-color: white">&nbsp;</P>

<P STYLE="font: small-caps 12pt Times New Roman, Times, Serif; margin: 12pt 0 6pt; text-align: center">Simpson Thacher &amp; Bartlett
llp</P>

<P STYLE="font: small-caps 8pt Times New Roman, Times, Serif; margin: 0 0 3pt; text-align: center">425 Lexington Avenue</P>

<P STYLE="font: small-caps 8pt Times New Roman, Times, Serif; margin: 0 0 3pt; text-align: center">New York, N.Y. 10017-3954</P>

<P STYLE="font: small-caps 8pt Times New Roman, Times, Serif; margin: 0 0 3pt; text-align: center">(212) 455-2000</P>

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<P STYLE="font: small-caps 8pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center">Facsimile (212) 455-2502</P>

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    <td style="width: 50%; padding-right: -40.4pt; font: small-caps 8pt Times New Roman, Times, Serif">Direct Dial Number</td>
    <td style="width: 50%; padding-right: -40.4pt; font: small-caps 8pt Times New Roman, Times, Serif; text-align: right">E-Mail Address</td></tr>
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    <td style="font: small-caps 8pt Times New Roman, Times, Serif; padding-right: -40.3pt; padding-bottom: 6pt">(212) 455-7433</td>
    <td style="font: small-caps 8pt Times New Roman, Times, Serif; padding-right: -40.3pt; padding-bottom: 6pt; text-align: right">dwilliams@stblaw.com</td></tr>
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<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 12pt 0 24pt 247.7pt; text-indent: 35.3pt; background-color: transparent">December
4, 2013</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; background-color: transparent">Mr. John Cash</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; background-color: transparent">Branch Chief</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; background-color: transparent">Securities and Exchange Commission<BR>
Division of Corporation Finance<BR>
100 F Street, NE<BR>
Washington, DC 20549</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; background-color: transparent">&nbsp;</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">Re:</TD><TD>Grupo Simec, S.A.B. de C.V. Form 20-F for year ended December 31, 2012<BR>
<U>Filed May 15, 2013, File No. 1-11176</U></TD></TR></TABLE>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 12pt 0; text-indent: 0in; background-color: Transparent">Ladies
and Gentlemen:</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 35.4pt; background-color: transparent">On
behalf of Grupo Simec S.A.B. de C.V. (the &ldquo;<U>Company</U>&rdquo;), we are writing to respond to the comments set forth in
the Commission&rsquo;s staff&rsquo;s comment letter dated October 24, 2013 (the &ldquo;<U>comment letter</U>&rdquo;) relating to
the above-referenced annual report (the &ldquo;<U>Annual Report</U>&rdquo;) of the Company originally submitted on May 15, 2013,
pursuant to the Securities Act of 1934, as amended. For convenience of reference, we have reproduced below in italics the text
of the comments of the Staff. The responses and information described below are based upon information provided to us by the Company.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; background-color: transparent"><U>Form 20-F for the year
ended December 31, 2013 </U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0; background-color: transparent"><U>26. Contingencies, page F-45</U></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0; background-color: transparent"><U>Department of Toxic Substances
Control, DTSC, page F-45</U></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt; background-color: transparent"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">1.</TD><TD><I>We have read your response to prior comment eight of our letter dated August 19, 2013. Please revise future disclosures
to: quantify the penalties recommended by the technical division of the DTSC; quantify any amount accrued and/or explain why amounts
have not been accrued; and update the status of your communications with DTSC, including when you expect this matter to be resolved.</I></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 35.3pt; background-color: transparent">As requested,
in its future disclosures the Company will: quantify the penalties recommended by the technical division of the DTSC; quantify
any amount accrued and/or explain why amounts have not been accrued; and update the status of its communications with DTSC, including
when it expect this matter to be resolved.</P>
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    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; background-color: white"><FONT STYLE="font: small-caps 9pt Times New Roman, Times, Serif">Beijing</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: transparent"><FONT STYLE="font-variant: small-caps">Hong
        Kong&#9;</FONT></P>
        <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: transparent"><FONT STYLE="font-variant: small-caps">&nbsp;</FONT></P></TD>
    <TD NOWRAP STYLE="padding-right: -4.3pt; text-align: center; background-color: white"><FONT STYLE="font: small-caps 9pt Times New Roman, Times, Serif">Houston</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; background-color: white"><FONT STYLE="font: small-caps 9pt Times New Roman, Times, Serif">London</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; background-color: white"><FONT STYLE="font: small-caps 9pt Times New Roman, Times, Serif">Los Angeles</FONT></TD>
    <TD NOWRAP STYLE="padding-right: -3.65pt; text-align: center; background-color: white"><FONT STYLE="font: small-caps 9pt Times New Roman, Times, Serif">Palo Alto</FONT></TD>
    <TD NOWRAP STYLE="padding-right: -6.35pt; text-align: center; background-color: white"><FONT STYLE="font: small-caps 9pt Times New Roman, Times, Serif">S&atilde;o Paulo</FONT></TD>
    <TD NOWRAP STYLE="padding-right: -7.8pt; text-align: center; background-color: white"><FONT STYLE="font: small-caps 9pt Times New Roman, Times, Serif">Seoul</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; background-color: white"><FONT STYLE="font: small-caps 9pt Times New Roman, Times, Serif">Tokyo</FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; background-color: white"><FONT STYLE="font: small-caps 9pt Times New Roman, Times, Serif">Washington, D.C.</FONT></TD></TR>
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<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-indent: 0.5in; background-color: transparent">Please call
me (212-455-7433) with any questions you may have regarding the above responses.</P>

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    <td style="width: 50%; font-size: 11.5pt">&nbsp;</td>
    <TD STYLE="width: 50%; font-size: 11.5pt"><font style="font-size: 11.5pt">Very truly yours, </font></td></tr>
<tr style="vertical-align: top; background-color: white">
    <td style="font-size: 11.5pt">&nbsp;</td>
    <TD STYLE="font-size: 11.5pt">&nbsp;</td></tr>
<tr style="vertical-align: top; background-color: white">
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 12pt"><font style="font-size: 12pt">&nbsp;</font></td>
    <TD STYLE="padding-right: 5.4pt; font-size: 12pt"><font style="font-size: 12pt"><u>/s/ David L. Williams&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></font></td></tr>
<tr style="vertical-align: top; background-color: white">
    <td style="font-size: 11.5pt">&nbsp;</td>
    <TD STYLE="font-size: 11.5pt">&nbsp;</td></tr>
<tr style="vertical-align: top; background-color: white">
    <td style="padding-bottom: 6pt; font-size: 11.5pt">&nbsp;</td>
    <TD STYLE="padding-bottom: 6pt; font-size: 11.5pt"><font style="font-size: 11.5pt">David L. Williams</font></td></tr>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: transparent"><FONT STYLE="font-size: 11.5pt">cc:&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT STYLE="font-size: 12pt">Mario
Moreno Cortez</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; background-color: transparent">&nbsp;</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt; background-color: transparent"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: transparent"><B>Grupo Simec
S.A.B. de C.V.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: transparent"><B>Calzada L&aacute;zaro
C&aacute;rdenas 601</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: transparent"><B>Colonia La
Nogalera, Guadalajara,</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: transparent"><B>Jalisco, M&eacute;xico
44440</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: transparent"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: transparent">&nbsp;</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; background-color: transparent">Mr. John Cash</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; background-color: transparent">Branch Chief</P>

<P STYLE="font: 11.5pt Times New Roman, Times, Serif; margin: 0; background-color: transparent">Securities and Exchange Commission<BR>
Division of Corporation Finance<BR>
100 F Street, NE<BR>
Washington, DC 20549</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in; background-color: transparent">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11.5pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; background-color: transparent"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">Re:</TD><TD>Grupo Simec S.A.B. de C.V., Form 20-F for year ended December 31, 2012<BR>
<U>Filed May 15, 2013, File No. 1-11176&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 12pt 0 10pt; background-color: Transparent">Ladies and Gentlemen:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: left; text-indent: 0.5in; background-color: transparent">In
response to the Commission&rsquo;s staff&rsquo;s comment letter dated October 24, 2013 (the &ldquo;<U>comment letter</U>&rdquo;)
relating to the above-referenced annual report (the &ldquo;<U>Annual Report</U>&rdquo;) of Grupo Simec S.A.B. de C.V. (the &ldquo;<U>Company</U>&rdquo;),
originally submitted on May 15, 2013 pursuant to the Securities Act of 1933, as amended, the Company confirms its acknowledgment,
in connection with its responses to the comment letter that:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: left; text-indent: 0.5in; background-color: transparent">1.&#9;the
Company is responsible for the adequacy and accuracy of the disclosure in the filings;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: left; text-indent: 0.5in; background-color: transparent">2.
&#9;Staff comments or changes to disclosure in response to Staff comments do not foreclose the Securities and Exchange Commission
from taking any action with respect to the filings; and</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: left; text-indent: 0.5in; background-color: transparent">3.
&#9;the Company may not assert Staff comments as a defense in any proceeding initiated by the Securities and Exchange Commission
or any person under the federal securities laws of the United States.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-family: Times New Roman, Times, Serif">
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    <TD STYLE="padding-right: 5.4pt; padding-bottom: 12pt; font-size: 12pt">&nbsp;</td>
    <TD COLSPAN="2" STYLE="padding-right: 5.4pt; padding-bottom: 12pt; font-size: 12pt"><font style="font-size: 12pt">Very truly yours,</font></td></tr>
<tr style="vertical-align: top; background-color: white">
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 12pt; font-size: 12pt">&nbsp;</td>
    <TD COLSPAN="2" STYLE="padding-right: 5.4pt; padding-bottom: 12pt; font-size: 12pt"><font style="font-size: 12pt">GRUPO SIMEC S.A.B. de C.V.</font></td></tr>
<tr style="vertical-align: top; background-color: white">
    <TD STYLE="width: 50%; padding-right: 5.4pt; font-size: 12pt">&nbsp;</td>
    <TD STYLE="width: 3%; padding-right: 5.4pt; font-size: 12pt">&nbsp;</td>
    <TD STYLE="width: 47%; padding-right: 5.4pt; font-size: 12pt">&nbsp;</td></tr>
<tr style="vertical-align: top; background-color: white">
    <TD STYLE="padding-right: 5.4pt; font-size: 12pt">&nbsp;</td>
    <TD STYLE="padding-right: 5.4pt; font-size: 12pt"><font style="font-size: 12pt">By:</font></td>
    <TD STYLE="padding-right: 5.4pt; font-size: 10pt">&nbsp;<font style="font-size: 12pt"><u>/s/ Mario Moreno Cortez</u></font></td></tr>
<tr style="vertical-align: top; background-color: white">
    <TD STYLE="padding-right: 5.4pt; font-size: 12pt">&nbsp;</td>
    <TD STYLE="padding-right: 5.4pt; font-size: 12pt">&nbsp;</td>
    <TD STYLE="padding-right: 5.4pt; font-size: 12pt"><font style="font-size: 12pt">Name: Mario Moreno Cortez</font></td></tr>
<tr style="vertical-align: top; background-color: white">
    <TD STYLE="padding-right: 5.4pt; font-size: 12pt">&nbsp;</td>
    <TD STYLE="padding-right: 5.4pt; font-size: 12pt">&nbsp;</td>
    <TD STYLE="padding-right: 5.4pt; font-size: 12pt"><font style="font-size: 12pt">Title: Coordinator of Finance</font></td></tr>
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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 10pt; text-align: justify; background-color: transparent">&nbsp;</P>

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