CORRESP 1 filename1.htm Acceleration Request by the Company

NORANDA ALUMINUM HOLDING CORPORATION

801 Crescent Centre Drive, Suite 600

Franklin, TN 37067

May 13, 2010

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Tracey McNeil

 

  Re: Noranda Aluminum Holding Corporation
     Registration Statement on Form S-1
     File No. 333-150760

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Noranda Aluminum Holdings Corporation (the “Registrant”) hereby requests acceleration of effectiveness of the Registration Statement on Form S-1 (File No. 333-150760) so that it will be declared effective at 3:00 p.m. EDT on May 13, 2010, or as soon as possible thereafter.

In connection with the foregoing request for acceleration of effectiveness, the Registrant hereby acknowledges the following:

 

   

Should the Commission or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

   

The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

   

The Registrant may not assert the Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.


Securities and Exchange Commission

May 13, 2010

Page 2

Please contact the undersigned at (615) 771-5700 with any questions you may have concerning this request. In addition, please contact the undersigned when this request for acceleration has been granted.

Very truly yours,

/s/ Gail E. Lehman

Gail E. Lehman

Vice President, General Counsel and Secretary