# EDGAR Filing Document

**Accession Number:** 0001711375
**File Stem:** 0000000000-23-001649
**Filing Date:** 2023-2
**Character Count:** 13052
**Document Hash:** 9b5d9f99687c8dfcdc3b5b68c8c7bf54
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001649.hdr.sgml**: 20230420

**ACCESSION NUMBER**: 0000000000-23-001649

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230217

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Loma Negra Compania Industrial Argentina Sociedad Anonima
- **CENTRAL INDEX KEY:** 0001711375
- **STANDARD INDUSTRIAL CLASSIFICATION:** CEMENT, HYDRAULIC [3241]
- **IRS NUMBER:** 000000000

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** CECILIA GRIERSON 355, 4TH FLOOR
- **CITY:** BUENOS AIRES
- **STATE:** C1
- **ZIP:** C1107CPG
- **BUSINESS PHONE:** 54 114-319-3000

**MAIL ADDRESS:**
- **STREET 1:** CECILIA GRIERSON 355, 4TH FLOOR
- **CITY:** BUENOS AIRES
- **STATE:** C1
- **ZIP:** C1107CPG
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001193125-22-133658

## Text-Extract

```

United States securities and exchange commission logo

                              February 17, 2023

       Marcos Gradin
       Chief Financial Officer
       Loma Negra Compania Industrial Argentina Sociedad Anonima
       Cecilia Grierson 355 , 4th Floor
       Zip Code C1107CPG     Ciudad Aut  noma de Buenos Aires
       Republic of Argentina

                                                        Re: Loma Negra Compania
Industrial Argentina Sociedad Anonima
                                                            Amendment No. 1 to
Form 20-F for the Year Ended December 31, 2021
                                                            File No. 1-38262

       Dear Marcos Gradin:

              We have reviewed your filing and have the following comments. In
some of our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Amendment No. 1 to Form 20-F for the Year Ended December 31, 2021

       Overview of Mineral Reserves, page 4

   1.                                                   We reviewed your
reserve disclosure and noted the sale price for your salable products,
                                                        which serve as a basis
of your reserve determination, was not disclosed in your filing as
                                                        required the footnotes
to Tables 1 and 2 of paragraph (b) for Item 1303 of Regulation S-
                                                        K. In addition, the
metallurgical recoveries were not disclosed for your material
                                                        properties as required
by Items 1304(d)(1) of Regulation S-K. Please modify your filing
                                                        and include these
modification factors for each of your properties with your reserve tables.
       Location and History, page 5

   2.                                                   We note your individual
material property disclosure beginning in this section. Please
                                                        modify your filing and
locate each of your material properties within one mile, using an
                                                        easily recognizable
coordinate system to comply with Item 1304(b)(1)(i) of Regulation S-
                                                        K.
 Marcos Gradin
Loma Negra Compania Industrial Argentina Sociedad Anonima
February 17, 2023
Page 2
Facilities, page 9

3.       Please modify your filing and include the book value for your material
property as
         required by Item 1304(b)(2)(iii) of Regulation S-K.
Exhibit 96.1
La Pampita y Entorno Quarry, page 8

4.       Please modify your filing to locate your property to within one-mile
using an easily
         recognizable coordinate system. In addition, please enlarge your maps
and illustrations to
         make them legible as required by Item 601(B)(96)(iii)(b)(3)(i) of
Regulation S-K.
Exhibit 96.1
Geological Units involved in the project, page 14

5.       Please modify your filing to provide a cross-section of the local
geology as required by
         Item 601(B)(96)(iii)(b)(6)(iii) of Regulation S-K.
Exhibit 96.1
Adequacy of the Test Data, page 26

6.       We reviewed the mineral processing section of your technical report
summary. Please
         modify your filing to include the QP   s opinion on the adequacy of
the data and state the
         metallurgical recovery as required by Item 601(B)(96)(iii)(b)(10)(v)
of Regulation S-K.
Exhibit 96.1
Reserves Estimation, page 30

7.       We note you did not disclose a reserve price or metallurgical recovery
for your reserve
         estimates. Please state the price and recovery used to determine your
reserves and
         disclose, with particularity, the reasons this price was selected and
any assumptions
         underlying this selection. See Item 601(B)(96)(iii)(b)(12)(iii) of
Regulation S-K.
Exhibit 96.1
Annual Production Rate, page 35
FirstName LastNameMarcos Gradin
8.     Please modify your technical report to provide the annual Life of Mine
(LOM) production
Comapany   NameLoma
       schedule for yourNegra  Compania
                         limestone       Industrial
                                   and waste        Argentina
                                              production      Sociedad
                                                         as required by Anonima
                                                                        Item
       601(B)(96)(iii)(b)(13)
February 17, 2023 Page 2      of Regulation S-K.
FirstName LastName
 Marcos Gradin
FirstName LastNameMarcos  Gradin
Loma Negra  Compania Industrial Argentina Sociedad Anonima
Comapany17,
February  NameLoma
            2023     Negra Compania Industrial Argentina Sociedad Anonima
February
Page 3 17, 2023 Page 3
FirstName LastName
Exhibit 96.1
Market Studies, page 40

9.       We note you did not disclose a commodity price forecast in the
section. Please modify
         your technical report to disclose your cement price projections and
the basis for your
         commodity price forecast as used in your economic evaluation as
required by Item
         601(B)(96)(iii)(b)(16) of Regulation S-K.
Exhibit 96.1 A
Capital and Operating Costs, page 43

10.      We note you did not disclose an accuracy estimate with your capital
and operating cost
         estimates as required by Item 601(B)(96)(iii)(b)(18)(i) of Regulation
S-K. Please modify
         your filing to include your accuracy estimate and discuss how the
annual operating costs
         in this section relate to the operating costs presented in the
economic analysis.
Exhibit 96.1 A
Economic Viability, page 44

11.      Please modify your technical report to include the annual mined
material tonnage in your
         cash flow analysis as required by Item 601(B)(96)(iii)(b)(19) of
Regulation S-K.
      If you have questions regarding mining comments, please contact Ken
Schuler, Mine
Engineer, at (202) 551-3718 or Craig Arakawa at (202) 551-3650. You may contact
Mindy
Hooker at (202) 551-3732 or Kevin Stertzel at (202) 551-3723 with any other
questions.

                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of
Manufacturing

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

February 17, 2023

Marcos Gradin  
Chief Financial Officer  
Loma Negra Compania Industrial Argentina Sociedad Anonima  
Cecilia Grierson 355 , 4th Floor  
Zip Code C1107CPG - Ciudad Autónoma de Buenos Aires  
Republic of Argentina

# **Re: Loma Negra Compania Industrial Argentina Sociedad Anonima  
Amendment No. 1 to Form 20-F for the Year Ended December 31, 2021  
File No. 1-38262**

Dear Marcos Gradin:

We have reviewed your filing and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response.

After reviewing your response to these comments, we may have additional comments.

Amendment No. 1 to Form 20-F for the Year Ended December 31, 2021

Overview of Mineral Reserves, page 4

1. We reviewed your reserve disclosure and noted the sale price for your salable products, which serve as a basis of your reserve determination, was not disclosed in your filing as required the footnotes to Tables 1 and 2 of paragraph (b) for Item 1303 of Regulation S-K. In addition, the metallurgical recoveries were not disclosed for your material properties as required by Items 1304(d)(1) of Regulation S-K. Please modify your filing and include these modification factors for each of your properties with your reserve tables.

Location and History, page 5

2. We note your individual material property disclosure beginning in this section. Please modify your filing and locate each of your material properties within one mile, using an easily recognizable coordinate system to comply with Item 1304(b)(1)(i) of Regulation S-K.

Marcos Gradin

Loma Negra Compania Industrial Argentina Sociedad Anonima

February 17, 2023

Page 2

# Facilities, page 9

3. Please modify your filing and include the book value for your material property as required by Item 1304(b)(2)(iii) of Regulation S-K.

# Exhibit 96.1

# La Pampita y Entorno Quarry, page 8

4. Please modify your filing to locate your property to within one-mile using an easily recognizable coordinate system. In addition, please enlarge your maps and illustrations to make them legible as required by Item 601(B)(96)(iii)(b)(3)(i) of Regulation S-K.

# Exhibit 96.1

# Geological Units involved in the project, page 14

5. Please modify your filing to provide a cross-section of the local geology as required by Item 601(B)(96)(iii)(b)(6)(iii) of Regulation S-K.

# Exhibit 96.1

# Adequacy of the Test Data, page 26

6. We reviewed the mineral processing section of your technical report summary. Please modify your filing to include the QP’s opinion on the adequacy of the data and state the metallurgical recovery as required by Item 601(B)(96)(iii)(b)(10)(v) of Regulation S-K.

# Exhibit 96.1

# Reserves Estimation, page 30

7. We note you did not disclose a reserve price or metallurgical recovery for your reserve estimates. Please state the price and recovery used to determine your reserves and disclose, with particularity, the reasons this price was selected and any assumptions underlying this selection. See Item 601(B)(96)(iii)(b)(12)(iii) of Regulation S-K.

# Exhibit 96.1

# Annual Production Rate, page 35

8. Please modify your technical report to provide the annual Life of Mine (LOM) production schedule for your limestone and waste production as required by Item 601(B)(96)(iii)(b)(13) of Regulation S-K.

Marcos Gradin  
Loma Negra Compania Industrial Argentina Sociedad Anonima  
February 17, 2023  
Page 3

# Exhibit 96.1

# Market Studies, page 40

9. We note you did not disclose a commodity price forecast in the section. Please modify your technical report to disclose your cement price projections and the basis for your commodity price forecast as used in your economic evaluation as required by Item 601(B)(96)(iii)(b)(16) of Regulation S-K.

# Exhibit 96.1 A

# Capital and Operating Costs, page 43

10. We note you did not disclose an accuracy estimate with your capital and operating cost estimates as required by Item 601(B)(96)(iii)(b)(18)(i) of Regulation S-K. Please modify your filing to include your accuracy estimate and discuss how the annual operating costs in this section relate to the operating costs presented in the economic analysis.

# Exhibit 96.1 A

# Economic Viability, page 44

11. Please modify your technical report to include the annual mined material tonnage in your cash flow analysis as required by Item 601(B)(96)(iii)(b)(19) of Regulation S-K.

If you have questions regarding mining comments, please contact Ken Schuler, Mine Engineer, at (202) 551-3718 or Craig Arakawa at (202) 551-3650. You may contact Mindy Hooker at (202) 551-3732 or Kevin Stertzel at (202) 551-3723 with any other questions.

Sincerely,

Division of Corporation Finance Office of Manufacturing