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Correspondence 0001104659-23-092784 from ALUMINUM CORP OF CHINA LTD (ALMMF) (CIK 0001161611) (ALMMF)

ALUMINUM CORP OF CHINA LTD (ALMMF) (CIK 0001161611)
Date: Aug. 17, 2023 · CIK: 0001161611 · Accession: 0001104659-23-092784

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File numbers found in text: 001-15264

Referenced dates: August 4, 2023

Date
December 31, 2022
Author
Chief
Form
CORRESP
Company
ALUMINUM CORP OF CHINA LTD (ALMMF) (CIK 0001161611)

Letter

Via EDGAR Division of Corporation Finance United States Securities and Exchange Commission United States of America Re: Aluminum Corporation of China Limited Form 20-F for Fiscal Year Ended December 31, 2022 Filed April 25, File No. 001-15264

Dear Mr. Wiley and Mr. Dunham:

Aluminum Corporation of China Limited (the “Company”) acknowledges receipt of your comment letter dated August 4, 2023 (the “Comment Letter”) of the Staff of the Division of Corporation Finance (the “Staff”) of the United States Securities and Exchange Commission regarding the above referenced Annual Report on Form 20-F of the Company.

The Comment Letter requires that the Company either respond to the comments in the Comment Letter within ten business days or inform the Staff when the Company will provide a response. This correspondence is to confirm a verbal request for an extension of twenty (20) business days that was granted by Mr. Kyle Wiley of the Staff in a phone conversation with our outside counsel on August 16, 2023. The Company will formally respond to the Comment Letter on or before September 15, 2023.

* * *

We are grateful for the Staff’s assistance in this matter. In the meantime, if the Staff has any questions, please do not hesitate to contact the Company’s outside counsel, Mr. Ching-Yang Lin of Sullivan & Cromwell (Hong Kong) LLP at +852-2826-8606 or via e-mail at linc@sullcrom.com.

Very
truly yours,
/s/
Ge Xiaolei

Show Raw Text
CORRESP
1
filename1.htm

Aluminum Corporation of China Limited

August 17,
2023

Via
EDGAR

Mr. Kyle
Wiley and Mr. Christopher Dunham

Disclosure Review Program

Division of Corporation Finance

United States Securities and Exchange Commission

100
F Street, N.E.

Washington, D.C. 20549

United States of America

    Re:
    Aluminum
    Corporation of China Limited

    Form 20-F
    for Fiscal Year Ended December 31, 2022

    Filed April 25,
    2023

    File No. 001-15264

Dear
Mr. Wiley and Mr. Dunham:

Aluminum
Corporation of China Limited (the “Company”) acknowledges receipt of your comment letter dated August 4, 2023 (the “Comment
Letter”) of the Staff of the Division of Corporation Finance (the “Staff”) of the United States Securities and Exchange
Commission regarding the above referenced Annual Report on Form 20-F of the Company.

The
Comment Letter requires that the Company either respond to the comments in the Comment Letter within ten business days or inform the
Staff when the Company will provide a response. This correspondence is to confirm a verbal request for an extension of twenty (20) business
days that was granted by Mr. Kyle Wiley of the Staff in a phone conversation with our outside counsel on August 16, 2023. The
Company will formally respond to the Comment Letter on or before September 15, 2023.

*
*        *

We
are grateful for the Staff’s assistance in this matter. In the meantime, if the Staff has any questions, please do not hesitate
to contact the Company’s outside counsel, Mr. Ching-Yang Lin of Sullivan & Cromwell (Hong Kong) LLP at +852-2826-8606
or via e-mail at linc@sullcrom.com.

    Very
                                            truly yours,

    /s/
    Ge Xiaolei

    Ge
    Xiaolei

    Chief
    Financial Officer and Secretary to the Board

    cc:
    Ching-Yang
    Lin, Esq., Partner

    Chun
    Wei, Esq., Of Counsel

    (Sullivan &
    Cromwell (Hong Kong) LLP)