0001140361-14-038774.txt : 20150305 0001140361-14-038774.hdr.sgml : 20150305 20141022160759 ACCESSION NUMBER: 0001140361-14-038774 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20141022 FILER: COMPANY DATA: COMPANY CONFORMED NAME: COMPASS MINERALS INTERNATIONAL INC CENTRAL INDEX KEY: 0001227654 STANDARD INDUSTRIAL CLASSIFICATION: MINING, QUARRYING OF NONMETALLIC MINERALS (NO FUELS) [1400] IRS NUMBER: 363972986 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 9900 W. 109TH STREET STREET 2: SUITE 100 CITY: OVERLAND PARK STATE: KS ZIP: 66210 BUSINESS PHONE: 913-344-9200 MAIL ADDRESS: STREET 1: 9900 W. 109TH STREET STREET 2: SUITE 100 CITY: OVERLAND PARK STATE: KS ZIP: 66210 FORMER COMPANY: FORMER CONFORMED NAME: SALT HOLDINGS CORP DATE OF NAME CHANGE: 20030416 CORRESP 1 filename1.htm


 
Compass Minerals
9900 W. 109th Street
Overland Park, Kansas 66210
www.compassminerals.com
913-344-9200



Mr. Raj Rajan
United States Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549

October 22, 2014

RE: Compass Minerals International, Inc.
Form 10-K for the fiscal year ended December 31, 2013
Filed February 24, 2014
File No. 001-31921

Dear Mr. Rajan:

Compass Minerals International, Inc., a Delaware Corporation (“Compass Minerals”) is requesting an extension to respond to the Division of Corporation Finance’s letter dated October 16, 2014 regarding the above-referenced filing. Compass Minerals has been considering the issues raised in your comment letter and working to respond. However, due to schedules and availability of personnel whose input and/or review is needed as well as obtaining the mining related information from various countries, Compass Minerals believes that it will require additional time to respond. Compass Minerals believes it will be able to respond around November 21, 2014. Thank you for your consideration.


 
/s/ Rodney Underdown
 
Rodney Underdown
Chief Financial Officer
and Principal Accounting Officer

 

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