![]() | 27422 Portola Parkway, Suite 200 Foothill Ranch, CA 92610-2830 |
August 1, 2012 |
Re: | Kaiser Aluminum Corporation | |
Registration Statement on Form S-4 | ||
Filed July 23, 2012 | ||
File No. 333-182809 |
1. | Please note that at time of effectiveness, your registration statement must comply with the financial statement requirements for subsidiary guarantors set forth in Rule 3-10 of Regulation S-X. Please advise us as to how you plan to comply with these requirements. See SEC Release 33-7878 (August 15, 2000). |
2. | We note that you have incorporated by reference your Quarterly Report on Form 10-Q for the quarter ended March 31, 2012, but that you carved out “Part I, Item I. Financial Statements.” Please note that by including this carve-you [sic] have not properly incorporated your financial statement as set forth in Item 11 of Form S-4. Please revise your registration statement accordingly. |
• | the Company is responsible for the adequacy and accuracy of the disclosure in the filings; |
• | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; and |
• | the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
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 | |
Charles T. Haag, Jones Day |
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