27422 Portola Parkway, Suite 200 Foothill Ranch, CA 92610-2830 January 25, 2012

Mr. Terence O'Brien

Accounting Branch Chief

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: Kaiser Aluminum Corporation

Form 10-K for the Fiscal Year Ended December 31, 2010

filed February 22, 2011

File No. 52105                                        

Dear Mr. O'Brien:

Dear Mr. O'Brien:

On behalf of Kaiser Aluminum Corporation (the “Company”), I am writing to respond to your letter dated January 20, 2012, containing comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) in regard to the above-referenced filing.

For ease of reference, I have included the text of the Staff's comments in bold-face type below, followed in each case by the Company's response.

Form 10-K for the Fiscal Year Ended December 31, 2010

Note 4 - Conditional Asset Retirement Obligations, page 79

1. We have read your response to prior comment 2 from our letter dated December 29, 2011. In future filings please provide a reconciliation of the beginning and ending aggregate carrying amount of asset retirement obligations showing separately the changes attributable to the following components, whenever there is a significant change in any of these components during the reporting period:

• Liabilities incurred in the current period

• Liabilities settled in the current period

• Accretion expense

• Revisions in estimated cash flows

Review ASC 410-20-50-1 for guidance.

Response: The Company notes the Staff's comment and will provide a reconciliation of the beginning and ending aggregate carrying amount of asset retirement obligations showing separately the changes attributable to the above-referenced components in future filings whenever there is a significant change in any of these components during the reporting period.

Mr. Terence O'Brien

Securities and Exchange Commission

January 25, 2012

Page 2

If you have any additional questions regarding the foregoing, please do not hesitate to contact me at (949) 614-1770 or by email at dan.rinkenberger@kaiseraluminum.com.

Very truly yours,

/s/ Daniel J. Rinkenberger

Daniel J. Rinkenberger

cc:	John M. Donnan, Kaiser Aluminum Corporation
	Cherrie Tsai, Kaiser Aluminum Corporation
	Troy B. Lewis, Jones Day