TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo February 15, 2022 Devinder Ahuja Chief Financial Officer Novelis Inc. 3560 Lenox Road, Suite 2000 Atlanta, Georgia 30326 Re: Novelis Inc. Form 10-K for the Fiscal Year Ended March 31, 2021 Filed May 12, 2021 File No. 001-32312 Dear Mr. Ahuja: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Manufacturing