CEMEX, S.A.B. de C.V.
Av. Ricardo Margáin Zozaya #325
Colonia Valle del Campestre
Garza García, Nuevo León
México 66265
October 11, 2012
VIA FEDERAL EXPRESS AND EDGAR
Mr. Rufus Decker
Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E., Mail Stop 4631
Washington, D.C. 20549
| Re: | CEMEX, S.A.B. de C.V. (File No. 001-14946) |
Form 20-F for the Fiscal Year Ended December 31, 2011
Dear Mr. Decker:
We have received your letter of September 28, 2012, and thank you for your comments to our 2011 Annual Report on Form 20-F. We are in the process of diligently preparing our response, but respectfully request an extension of time. As discussed with Nudrat Salik on October 11, 2012, we plan to file our response with the Commission on or before October 22, 2012. While we do not anticipate any difficulties in meeting that schedule, if for any reason we are unable to make that date, we would of course contact you in advance.
If you have any questions or require additional information, please contact Adam G. Waitman at (212) 735-2896 of our U.S. counsel, Skadden, Arps, Slate, Meagher & Flom LLP, or the undersigned at (212) 317-6005.
| Very truly yours, |
| /s/ Guillermo Francisco Hernández Morales |
| Guillermo Francisco Hernández Morales |
| Attorney-in-Fact / General Counsel North America and Trading |
| cc: | Nudrat Salik |
Securities and Exchange Commission
Division of Corporation Finance
Adam G. Waitman
Skadden, Arps, Slate, Meagher & Flom LLP