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SEC Comment Letter 0000000000-22-013510 to KAISER ALUMINUM CORP (KALU) (CIK 0000811596) (KALU)

KAISER ALUMINUM CORP (KALU) (CIK 0000811596)
Date: Dec. 15, 2022 · CIK: 0000811596 · Accession: 0000000000-22-013510

AI Filing Summary & Sentiment

Referenced dates: September 28, 2022

Date
December 15, 2022
Author
Not clearly detected
Form
UPLOAD
Company
KAISER ALUMINUM CORP (KALU) (CIK 0000811596)

Letter

United States securities and exchange commission logo December 15, 2022 Neal West Executive Vice President and Chief Financial Officer Kaiser Aluminum Corp. 27422 Portola Parkway, Suite 200 Foothill Ranch , California 92610-2831 Re:Kaiser Aluminum Corp Form 10-K for the year ended December 31, 2021 Form 10-Q for the quarter ended June 30, 2022 Response letter dated September 28, 2022 File No. 1-09447 Dear Neal West: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Manufacturing

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United States securities and exchange commission logo
December 15, 2022
Neal West
Executive Vice President and Chief Financial Officer
Kaiser Aluminum Corp.
27422 Portola Parkway, Suite 200
Foothill Ranch , California 92610-2831
Re:Kaiser Aluminum Corp
Form 10-K for the year ended December 31, 2021
Form 10-Q for the quarter ended June 30, 2022
Response letter dated September 28, 2022
File No. 1-09447
Dear Neal West:
            We have completed our review of your filing.  We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Manufacturing