Santiago, December 21st, 2011
Via E-mail: LoS@sec.gov
Tia L. Jenkins
Senior Assistant Chief Accountant
Office of Beverages, Apparel and Mining
United States Securities and Exchange Commission
Washington, D.C. 20549
Re: Andina Bottling Company, Inc.
Form 20-F for Fiscal Year Ended December 31, 2010
File No. 001-13142
Dear Ms. Jenkins,
Regarding your letter dated December 19, 2011, please be advised that Embotelladora Andina will respond to all of your comments, no later than January 13, 2012.
Best regards,
(signed)
Andrés Wainer P.
Chief Financial Officer
Embotelladora Andina S.A.