corresp

0000950123-10-116713.txt : 20110331 0000950123-10-116713.hdr.sgml : 20110331 20101228162119 ACCESSION NUMBER: 0000950123-10-116713 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20101228 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


		27422 Portola Parkway, Suite 200 Foothill Ranch, CA 92610-2830
		December 28, 2010

Via EDGAR

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, 2009 filed February 24, 2010 Form 10-Q for the Fiscal Quarter Ended March 31, 2010 filed April 29, 2010 Form 10-Q for the Fiscal Quarter Ended June 30, 2010 filed August 3, 2010 Form 10-Q for the Fiscal Quarter Ended September 30, 2010 filed October 27, 2010 Definitive Proxy Statement filed April 30, 2010 File No. 52105

Dear Mr. O’Brien:

On behalf of Kaiser Aluminum Corporation (the “Company”), I am writing in connection with your letter dated December 15, 2010 (the “Comment Letter”) containing comments of the staff (the “Staff”) of the Securities and Exchange Commission in regard to the above-referenced filings. In the Comment Letter, you requested that we respond thereto within ten business days, i.e., not later than Thursday, December 30, 2010, by amending our filings, by providing the requested information or by advising you when we will provide the requested response to the Staff’s comments. As contemplated by the Comment Letter, and as discussed with the Staff, the purpose of this letter is to advise you that the Company will provide the requested response on or before Thursday, January 13, 2011. We need the additional time due to the timing of the Comment Letter and the holiday travel schedules of those individuals, both within and outside the Company, whose input is necessary to determine the appropriate responses to the Staff’s comments.

If you have any questions regarding the foregoing, please do not hesitate to contact me at (949) 614-1770.


	Very truly yours,
	/s/ Daniel J. Rinkenberger
	Daniel J. Rinkenberger
	Senior Vice President and Chief Financial Officer


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

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