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1550 West McEwen Drive, Suite 500 Franklin, TN 37067 | |||
| September 15, 2022 |
Via EDGAR
Mr. Charles Eastman and Ms. Claire Erlanger
Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Kaiser Aluminum Corporation |
Form 10-K for the year ended December 31, 2021
Form 10-Q for the quarter ended June 30, 2022
Response letter dated August 2, 2022
File No. 1-09447
Dear Mr. Eastman and Ms. Erlanger:
On behalf of Kaiser Aluminum Corporation (the “Company”), we acknowledge receipt of your letter (the “Comment Letter”) dated September 6, 2022, containing comments of the staff (the “Staff”) of the Securities and Exchange Commission in regard to the above-referenced filings.
The Comment Letter requests that the Company respond to the Staff’s comments within ten business days or inform the Staff when the Company will respond. As we have discussed with the Staff, the Company hereby requests an extension to October 3, 2022 to respond to the Staff’s comments. This additional time will enable the necessary review by the Company needed to prepare the Company’s response to the Comment Letter.
Thank you for your consideration of our request for an extension. If you have any additional questions regarding the foregoing, please do not hesitate to contact me at (629) 252-7023 or by email at neal.west@kaiseraluminum.com.
| Very truly yours, |
| /s/ Neal E. West |
| Neal E. West |
| cc: | John M. Donnan, Kaiser Aluminum Corporation |
Cherrie Tsai, Kaiser Aluminum Corporation