Washington Plaza
40-44 Rue Washington
75008 Paris
FRANCE
T + 1 443 420 7861
rina.teran@constellium.com
| November 29, 2023 | ||||
Via Edgar
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
Washington, DC 20549
Attn: Ms. Eiko Yaoita Pyles
Mr. Andrew Blume
| Re: | Constellium SE (the “Company”) |
Form 20-F for the fiscal year ended December 31, 2022
Filed March 14, 2023
Form 6-K furnished February 22, 2023
Form 6-K furnished July 26, 2023
File No. 001-35931
Dear Ms. Yaoita Pyles and Mr. Blume,
The Company is in receipt of your second comment letter dated November 21, 2023, regarding the above-referenced matter. The Company respectfully requests an extension of an additional 10 business days, so that it be allowed to respond on or by December 20, 2023.
If you have any questions, please do not hesitate to contact me.
| Kind regards, |
| /s/ Rina Teran |
| Rina Teran |
| Chief Securities Counsel |
| cc: | Jack Guo, CFO |
Jeremy Leach, General Counsel