# EDGAR Filing Document

**Accession Number:** 0000016040
**File Stem:** 0001193125-26-087544
**Filing Date:** 2026-3
**Character Count:** 3333
**Document Hash:** 88f6de0ba53fa341e968bed35559fee1
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-087544.hdr.sgml**: 20260407

**ACCESSION NUMBER**: 0001193125-26-087544

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260303

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** CABOT CORP
- **CENTRAL INDEX KEY:** 0000016040
- **STANDARD INDUSTRIAL CLASSIFICATION:** MISCELLANEOUS CHEMICAL PRODUCTS [2890]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 042271897
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0930

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** TWO SEAPORT LANE SUITE 1400
- **CITY:** BOSTON
- **STATE:** MA
- **ZIP:** 02210
- **BUSINESS PHONE:** 6173450100

**MAIL ADDRESS:**
- **STREET 1:** TWO SEAPORT LANE SUITE 1400
- **CITY:** BOSTON
- **STATE:** MA
- **ZIP:** 02210

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CABOT GODFREY L INC
- **DATE OF NAME CHANGE:** 19680418

March 3, 2026

Division of Corporation Finance

Office of Industrial Applications and Services

United States Securities and Exchange Commission

Washington, D.C. 20549

Re: Cabot Corporation

Form 10-K filed November 24, 2025

File No. 001-05667

Dear Ms. Baker and Mr. O'Brien:

This letter is being submitted in response to the Staff's comment letter on February 19, 2026 regarding Cabot Corporation's Annual Report on Form 10-K for the fiscal year ended September 30, 2025. For ease of reference, we have restated the Staff's comment before our response below.

*<u>Form 10-K for the Year Ended September 30, 2025</u>*

*<u>Management's Discussion and Analysis</u>*

*<u>Results of Operations</u>*

*<u>Definition of Terms and Non-GAAP Financial Measures, page 30</u>*

*As noted on page 31, your non-GAAP measure, total segment EBIT, excludes unallocated corporate overhead expenses, such as certain corporate salaries and headquarters expenses, plus costs related to special projects and initiatives. As such, this non-GAAP measure appears to exclude normal, recurring, cash operating expenses and may therefore not comply with Rule 100(b) of Regulation G and Item 10(e) of Regulation S-K. With specific reference to Question 100.01 of the Division of Corporation Finance's Compliance & Disclosure Interpretations on Non-GAAP Financial Measures, please confirm you will revise future filings, including earnings releases filed under Form 8-K, to eliminate this measure.*

**<u>Cabot Response:</u>** 

We understand the Staff's comment and acknowledge the guidance in Question 100.01 of the Division of Corporation Finance's Compliance & Disclosure Interpretations on Non-GAAP Financial Measures. In future filings, as well as our earnings releases furnished on Current Reports on Form 8-K, we will eliminate the disclosure of total segment EBIT.

------

If you have any questions regarding the Company's response, please do not hesitate to contact Lisa Dumont, Cabot's Chief Accounting Officer, at 617-342-6020 and Jane Bell, Cabot's Corporate Secretary and Chief Counsel – Securities and Governance, at 617-342-6035.

Kind Regards,

/s/ Erica McLaughlin

<u>_______________________</u>

Erica McLaughlin

Executive Vice President and Chief Financial Officer

Cc:

Sean Keohane

Karen Kalita

Jane Bell

Lisa Dumont

Erika Ordway (Deloitte & Touche LLP)

------