<SEC-DOCUMENT>0000891092-21-000307.txt : 20210302
<SEC-HEADER>0000891092-21-000307.hdr.sgml : 20210302
<ACCEPTANCE-DATETIME>20210112170700
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000891092-21-000307
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210112

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
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<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">GRUPO SIMEC, S.A.B. de C.V.</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">Calzada L&aacute;zaro C&aacute;rdenas 601</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">Colonia La Nogalera, Guadalajara,</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">Jalisco, M&eacute;xico 44440</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">January 12, 2021</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">Mindy Hooker</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">Anne McConnell</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">Securities and Exchange Commission</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">Division of Corporation Finance, Office of Manufacturing</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">100 F Street, NE</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">Washington, DC 20549</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">Re:&#9;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;GROUP SIMEC SA DE CV</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 0.5in">Form 6-K filed October 28, 2020</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 0.5in">Form 20-F for the year ended December 31,
2019, filed June 5, 2020</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 0.5in"><U>File No. 1-11176</U></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">Ladies and Gentlemen:</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">We are writing to response to the comments set forth in the
Commission&rsquo;s Staff&rsquo;s comment letter dated November 24, 2020 relating to the above-referenced Annual Report on Form
20-F (the &ldquo;Annual Report&rdquo;) and the Form 6-K of GRUPO SIMEC, S.A.B. de C.V. (the &ldquo;Company&rdquo;). In response
to the Staff&rsquo;s comments, the Company has revised the Annual Report and is filing an amended Annual Report on Form 20-F (the
&ldquo;Amended Annual Report&rdquo;) together with this response letter. We are also sending, under separate cover, a marked copy
of the Amended Annual Report showing the changes to the Annual Report filed on June 5, 2020.</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">For convenience, we have reproduced below in italics the Staff&rsquo;s
comments, followed by the Company&rsquo;s response to each comment as well as a summary of the responsive actions taken. We have
included page numbers to refer to the location in the Amended Annual Report where the revised language addressing a particular
comment appears.</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0"><U>Form 6-K filed October 28, 2020</U></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0"><U>Exhibit 99.1</U></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">1.</TD><TD><I>We note your disclosures of EBITDA in quarterly presentations. Please revise future filings to include reconciliations of
EBITDA to the most comparable IFRS measure (net income (loss)).</I></TD></TR></TABLE>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 0.5in">We confirm that we will revise future filings
that include EBITDA presentations to include reconciliations of EBITDA to the most comparable IFRS measure (net income (loss)).</P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">Securities and Exchange Commission</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">Group Simec SA de CV</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">Page 2</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0"><U>Form 20-F for the year ended December 31, 2019</U></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0"><U>Item 15. Controls and Procedures</U></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 0.5in"><U>A. Disclosure Controls and Procedures</U></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 0.5in"><U>B. Management&rsquo;s Report on Internal Control
over Financial Reporting, page 96</U></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">2.</TD><TD><I>We note under Disclosure Controls and Procedures you state &ldquo;Our principal executive officer (CEO) and our principal
financial officer (CFO), <B>after evaluating the effectiveness of our disclosure controls and procedures</B> (as defined in Exchange
Act Rule 13a-15(e)) as of the end of the period covered by this annual report, <B>have concluded that, as of such date, our internal
control over financial reporting was effective</B>&rdquo;. We also note under Internal Control over Financial Reporting you did
not provide an assessment from management as to the effectiveness of internal control over financial reporting as of December 31,
2019. Please be advised, as required by Item 15(a) and Item 15(b)(3) of Form 20-F -K, management is required to provide separate
conclusions as to the effectiveness of Disclosure Controls and Procedures and the effectiveness of Internal Control over Financial
Reporting as of December 31, 2019. Please amend your Form 20-F to clarify your disclosures and to fully comply with the requirements
of Item 15 of Form 20-F.</I></TD></TR></TABLE>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 0.5in">In response to the Staff&rsquo;s comment,
the Company has revised the disclosure on page 96 to include separate statements of the CEO and CFO&rsquo;s evaluation of the effectiveness
of the Company&rsquo;s disclosure controls and procedures and management&rsquo;s evaluation of the effectiveness of the Company&rsquo;s
internal controls over financial reporting.</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><U>D. Changes
in Internal Control Over Financial Reporting, page 97</U></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">3.</TD><TD><I>We note under Changes in Internal Control over Financial Reporting you state &ldquo;As of December 31, 2019, management
of the Company believes it has complied with the remediation plans identified in the Annual Report on Form 20-F for the year ended
December 31, 2018, and the Company has completed the process of implementing mitigating control measures to remedy in full the
material weaknesses and significant deficiencies identified&rdquo;. However, we also note you state &ldquo;There have been no changes
in the Company&rsquo;s internal control over financial reporting during the year ended December 31, 2019, that have materially
affected, or are reasonably likely to materially affect, the Company&rsquo;s internal control over financial reporting&rdquo;.
It is not clear to us how these two statements can both be accurate. To the extent remediation plans were completed and implemented,
it appears to us this would indicate changes did occur. In addition, we note your disclosure on page F-46 that indicates remediation
efforts continue. Please clarify and correct these disclosures and ensure you fully comply with Item 15(d) of Form 20-F.</I></TD></TR></TABLE>
<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 0.5in">In
response to the Staff&rsquo;s comment, the Company has revised the disclosure on pages 97-98 to include a discussion of the changes
that materially affected the Company&rsquo;s</P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">Securities and Exchange Commission</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">Group Simec SA de CV</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">Page 3</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 0">internal control over financial reporting which were implemented as part of the Company&rsquo;s
remediation plans.</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">We have also removed the statement on page F-46 that remediation
efforts continue.</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0"><U>Consolidated Financial Statements</U></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 0.5in"><U>Consolidated Statements of Changes in
Equity, page F-6</U></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">4.</TD><TD><I>Please present statements of changes in equity for each year in the three years ended December 31, 2019 as required by Items
8 and 18 of Form 20-F</I>.</TD></TR></TABLE>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 0.5in">In response to the Staff&rsquo;s comment,
the Company has revised the disclosure on page F-6 to present statements of changes in equity for the years ended December 31,
2017, 2018 and 2019.</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0"><U>Notes to the Financial Statements</U></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 0.5in"><U>4. Basis of preparation and presentation
of the consolidated financial statements</U></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 0.5in"><U>e. Inventories and cost of sales, page
F-15</U></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">5.</TD><TD><I>We note the value of your coke inventory declined year over year based on the price per metric ton. Please disclose here
or under critical accounting policies the methods and sources you use to determine the value of your coke inventory</I>.</TD></TR></TABLE>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 0.5in">In response to the Staff&rsquo;s comment,
the Company has revised the disclosure on page 64 under &ldquo;Critical Accounting Policies&rdquo; to describe the methods and
reference sources it used to value its coke inventory.</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 0.5in"><U>15. Income Taxes, page F-34</U></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">6.</TD><TD><I>Given the substantial fluctuation in your effective income tax rate, please provide a more robust explanation of the specific
factors that contributed to variations. In this regard, please clarify your disclosure that 2019 includes taxes and expenses &ldquo;which
are covered by various companies of the Group and are derived by agreements between the companies and SAT during 2019&rdquo;. Please
more fully address if and how these agreements are related to the tax audits disclosed in note 23(l) and more fully explain the
current status of the tax audits, including the amount and expected timing of any reasonably possible additional losses</I>.</TD></TR></TABLE>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 0.5in">In response to the Staff&rsquo;s comment,
the Company has revised the disclosure on page 50 and in note 23(l) to the financial statements.</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0; text-indent: 0.5in">In our Form 20-F for the year ended December
31, 2020, we will provide more information about the current status of the tax audits. During 2020, we signed compensation and
settlement agreements with the tax authorities and paid Ps. 554.4 million to cover the</P>

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<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">Securities and Exchange Commission</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">Group Simec SA de CV</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">Page 4</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">remaining disputed tax amounts from previous years, which has
resolved the court disputes with the tax authorities described in note 23(l). The figure 2,323,662 is a peso figure that should
be &lsquo;thousand&rsquo; and not &lsquo;million&rsquo;, and the amount in note 23(l) should also be in pesos, not U.S. dollars
(Ps. 5,880 million), which have been revised in the amended financial statements attached to the revised Form 20-F.</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center">*&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;*</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">The Company confirms its acknowledgment, in connection with
its responses to the comment letter that:</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">1.</TD><TD>The Company is responsible for the adequacy and accuracy of their disclosures in the filings with the Commission;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">2.</TD><TD>Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action
with respect to the filings; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">3.</TD><TD>The Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.</TD></TR></TABLE>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">Please call the undersigned (+52 33 3770 6734) with any questions
you may have regarding the above responses.</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 2.5in">Very truly yours,</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 2.5in">GRUPO SIMEC, S.A.B. de C.V.</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 2.5in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 2.5in">By: <U>/s/ Mario Moreno Cortez</U></P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 2.5in">Name: Mario Moreno Cortez</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0 0 0 2.5in">Title: Coordinator of Finance</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">cc: (via email)</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">Nell Scott, Orrick, Herrington &amp; Sutcliffe LLP</P>

<P STYLE="font: 11pt Arial, Helvetica, Sans-Serif; margin: 0">Richard Morvillo, Orrick, Herrington &amp; Sutcliffe LLP</P>

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