0001193125-22-245787.txt : 20230117 0001193125-22-245787.hdr.sgml : 20230117 20220915193229 ACCESSION NUMBER: 0001193125-22-245787 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20220915 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
LOGO      

1550 West McEwen Drive, Suite 500

Franklin, TN 37067

     
      September 15, 2022

Via EDGAR

Mr. Charles Eastman and Ms. Claire Erlanger

Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, D.C. 20549

 

  Re:

Kaiser Aluminum Corporation

Form 10-K for the year ended December 31, 2021

Form 10-Q for the quarter ended June 30, 2022

Response letter dated August 2, 2022

File No. 1-09447

Dear Mr. Eastman and Ms. Erlanger:

On behalf of Kaiser Aluminum Corporation (the “Company”), we acknowledge receipt of your letter (the “Comment Letter”) dated September 6, 2022, containing comments of the staff (the “Staff”) of the Securities and Exchange Commission in regard to the above-referenced filings.

The Comment Letter requests that the Company respond to the Staff’s comments within ten business days or inform the Staff when the Company will respond. As we have discussed with the Staff, the Company hereby requests an extension to October 3, 2022 to respond to the Staff’s comments. This additional time will enable the necessary review by the Company needed to prepare the Company’s response to the Comment Letter.

Thank you for your consideration of our request for an extension. If you have any additional questions regarding the foregoing, please do not hesitate to contact me at (629) 252-7023 or by email at neal.west@kaiseraluminum.com.

 

Very truly yours,

/s/ Neal E. West

Neal E. West

 

cc:

John M. Donnan, Kaiser Aluminum Corporation

Cherrie Tsai, Kaiser Aluminum Corporation

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