-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, KbLhkiXK0H3qgC0LPlRhTjZDuAkI8f9emOeG397K1BNUE6wcWM11+zBcqeElu2nL TaVkuW2v4Vafv/tGkvgFng== 0000950123-10-059924.txt : 20100824 0000950123-10-059924.hdr.sgml : 20100824 20100622160940 ACCESSION NUMBER: 0000950123-10-059924 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100622 FILER: COMPANY DATA: COMPANY CONFORMED NAME: KAISER ALUMINUM CORP CENTRAL INDEX KEY: 0000811596 STANDARD INDUSTRIAL CLASSIFICATION: ROLLING DRAWING & EXTRUDING OF NONFERROUS METALS [3350] IRS NUMBER: 943030279 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 27422 PORTOLA PARKWAY, SUITE 200 CITY: FOOTHILL RANCH STATE: CA ZIP: 92610-2831 BUSINESS PHONE: 949-614-1740 MAIL ADDRESS: STREET 1: 27422 PORTOLA PARKWAY, SUITE 200 CITY: FOOTHILL RANCH STATE: CA ZIP: 92610-2831 FORMER COMPANY: FORMER CONFORMED NAME: KAISERTECH LTD DATE OF NAME CHANGE: 19901122 CORRESP 1 filename1.htm corresp
[KAISER ALUMINUM LETTERHEAD]
June 22, 2010
Ms. Pamela Long
Assistant Director, Division of Corporation Finance
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
            Re:   Kaiser Aluminum Corporation
Registration Statement on Form S-3
Filed April 2, 2010, File No. 333-165869
Dear Ms. Long:
     Set forth below are the responses of Kaiser Aluminum Corporation (the “Company”) to the comments of the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission contained in the letter received by facsimile on April 13, 2010, concerning the above referenced filing (the “Registration Statement”).
     For ease of reference, we have included the text of the Staff’s comments in bold-face type below, followed in each case by the Company’s response.
Incorporation By Reference, page 4
1.   Please revise to incorporate the description of your common stock pursuant to paragraph (a)(3) of Item 12 of Form S-3.
Response: In response to the Staff’s comment, we have incorporated the description of our common stock from our previously filed Form 8-A. Please see page 4.
Selling Stockholders, page 6
2.   We note the disclosure in the paragraph below footnote (1) to the table. Please revise to identify the natural person or persons who exercise voting or investment control over the securities held by the selling security holder. See Question 140.02 of the Division of Corporation Finance’s Regulation S-K Compliance and Disclosure Interpretations, which are available on our website at http://www.sec.gov/divisions/corpfin/guidance/regs-kinterp.htm.
Response: In response to the Staff’s comment, we have revised the Registration Statement to provide disclosure regarding the natural persons with voting or investment control over the shares held by the selling stockholder. Please see page 6.

 

 

Ms. Pamela Long
Securities and Exchange Commission
June 22, 2010
Page 2
Plan of Distribution, page 16
3.   We note your disclosure that “any underwriters, brokers, dealers or agents that participate in the distribution of the shares of our common stock may be deemed to be underwriters within the meaning of the Securities Act.” Please revise to disclose that selling stockholders may also be deemed to be underwriters within the meaning of the Securities Act.
Response: In response to the Staff’s comment, we have revised the Registration Statement to indicate that selling stockholders may be deemed to be underwriters within the meaning of the Securities Act of 1933. Please see page 17.
* * * * * * *
     If you have any questions regarding the foregoing, please do not hesitate to contact me at (949) 614-1767, or Troy B. Lewis at (214) 969-3721 or Charles T. Haag at (214) 969-5148 of Jones Day.
Very truly yours,
/s/ John M. Donnan
John M. Donnan
cc:   Daniel J. Rinkenberger, Kaiser Aluminum Corporation
Melinda C. Ellsworth, Kaiser Aluminum Corporation
Troy B. Lewis, Jones Day
Charles T. Haag, Jones Day

 

-----END PRIVACY-ENHANCED MESSAGE-----