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   November 16, 2021

       Rodrigo N. Menck
       Senior Vice President Finance and Group Chief Financial Officer
       Nexa Resources S.A.
       37A, Avenue J.F. Kennedy
       L-1855, Luxembourg

                                                        Re: Nexa Resources S.A.
                                                            Form 20-F
                                                            Filed March 23,
2021
                                                            File No. 001-38256

       Dear Mr. Menck:

              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 Energy & Transportation