Oct 18 (Reuters) - Rio Tinto (LON:RIO) Ltd RIO.AX
* notified by SEC it filed a complaint in relation to rio tinto's disclosures and timing of impairment of Rio Tinto Coal Mozambique (RTCM)
* says it intends to vigorously defend itself against such allegations
* believes that SEC case is unwarranted
* reached a settlement with United Kingdom's financial conduct authority (FCA) in relation to timing of impairment of RTCM
* "when all facts are considered by court, or if necessary by a jury, SEC's claims will be rejected."
* FCA made no findings of fraud, or of any systemic or widespread failure by Rio Tinto, case is now closed
* Australian Securities And Investments Commission is also reviewing rtcm impairment