January 12, 2007

VIA FACSIMILE (202) 772-9220
AND OVERNIGHT DELIVERY

H. Roger Schwall
Assistant Director
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 7010
100 F Street, N.E.
Washington, DC 20549

     Re: Kaiser Aluminum Corporation
Registration Statement on Form S-1
(File No. 333-137623)                    

Dear Mr. Schwall:

     On behalf of Kaiser Aluminum Corporation (the “Company”) we are filing pre-effective Amendment No. 3 (“Amendment No. 3”) to the above referenced Registration Statement (the “Registration Statement”). We are sending under separate cover a copy of this letter, four hard copies of Amendment No. 3, and four hard copies of Amendment No. 3 marked to show changes from the Registration Statement on Form S-1 filed on January 9, 2007. Amendment No. 3 has been filed to make minor technical corrections.

     The staff of the Securities and Exchange Commission’s attention to the Registration Statement is greatly appreciated. Please note that the Company currently intends to seek acceleration of the effective date of the Registration Statement as early as the week of January 22, 2007. If you have any questions regarding this filing, please do not hesitate to contact me at (214) 969-5043 or Troy Lewis at (214) 969-3721.

Sincerely,
 

/s/ Mark T. Goglia  

Mark T. Goglia 

cc: Jennifer Goeken
Carmen Moncada-Terry
Securities and Exchange Commission
 
John M. Donnan
Kaiser Aluminum Corporation
 
Joseph A. Hall
Davis Polk & Wardwell
 
Troy B. Lewis
Jones Day