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D: +1 212 225 2414
ngrabar@cgsh.com
September 22, 2021
VIA EDGAR TRANSMISSION
George K. Schuler
Gus Rodriguez
Division of Corporation Finance
Office of Energy & Transportation
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-4628
| Re: | Nexa Resources S.A. | |
| Form 20-F for the Fiscal Year Ended December 31, 2020 Filed March 23, 2021 | ||
| File No. 001-38256 |
Dear Mr. Schuler and Mr. Rodriguez:
On behalf of our client Nexa Resources S.A. (“Nexa”), I am writing to request an extension of the expected timing of Nexa’s response to the September 17, 2021 comment letter of the staff of the Division of Corporation Finance of the Securities and Exchange Commission on Nexa’s Annual Report on Form 20-F for the fiscal year ended December 31, 2020.
Due to the nature of the staff’s comments, Nexa expects to submit its response on or about October 22, 2021.
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Mr. George K. Schuler
Mr. Gus Rodriguez, p. 2
If you have questions or require additional information, please do not hesitate to contact me at +1 (212) 225-2414.
| Very truly yours, | |
| /s/ Nicolas Grabar | |
| Nicolas Grabar |
| cc: | Mr. Rodrigo N. Menck, Senior Vice President Finance and Group Chief Financial Officer of Nexa Resources S.A. |
