TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo December 19, 2022 Bethany M. Owen Chair, President and Chief Executive Officer ALLETE, Inc. 30 West Superior Street Duluth, MN 55802 Re: ALLETE, Inc. Form 10-K for Fiscal Year Ended December 31, 2021 Filed February 16, 2022 File No. 001-03548 Dear Bethany M. Owen: 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