SEC Comment Letter 0000000000-23-003430 to AENZA S.A.A. (CIK 0001572621)
AENZA S.A.A. (CIK 0001572621)
Date: April 5, 2023 · CIK: 0001572621 · Accession: 0000000000-23-003430
AI Filing Summary & Sentiment
File numbers found in text: 001-35991
Referenced dates: December 1, 2022
Letter
United States securities and exchange commission logo April 5, 2023 Fernando Rodrigo Baron Vice President of Corporate Finance and Business Development AENZA S.A.A. Av. Petit Thouars 4957 Miraflores Lima 34, Peru Re:AENZA S.A.A. Form 20-F for the Fiscal Year Ended December 31, 2021 Filed May 16, 2022 File No. 001-35991 Dear Fernando Rodrigo Baron: We have reviewed your February 17, 2023 response to our comment letter and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to the comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to the comment, we may have additional comments.
FirstName LastNameFernando Rodrigo Baron Comapany NameAENZA S.A.A. April 5, 2023 Page 2 FirstName LastName Fernando Rodrigo Baron AENZA S.A.A. April 5, 2023 Page 2 Form 20-F for the Fiscal Year Ended December 31, 2021 Report of Independent Registered Public Accounting Firm, page F-2 1.We have reviewed your responses provided in response to our letters dated December 1, 2022 and January 20, 2023 and continue to believe that the AENZA S.A.A. financial statements are materially deficient for any years that Vizcarra y Asociados S.C.R.L. - Moore Peru, a firm that is not registered with the Public Company Accounting Oversight Board (“PCAOB”), played a substantial role in the audit. Please correct the material deficiency in your audited financial statements to comply with Section 102(a) of the Sarbanes-Oxley Act and PCAOB Rule 2100 that require any accounting firm playing a substantial role in the audit of an issuer be registered with the PCAOB. You may contact Babette Cooper at 202-551-3396 or Jennifer Monick at 202-551-3295 if you have questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Juan Mendez
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United States securities and exchange commission logo
April 5, 2023
Fernando Rodrigo Baron
Vice President of Corporate Finance and Business Development
AENZA S.A.A.
Av. Petit Thouars 4957
Miraflores
Lima 34, Peru
Re:AENZA S.A.A.
Form 20-F for the Fiscal Year Ended December 31, 2021
Filed May 16, 2022
File No. 001-35991
Dear Fernando Rodrigo Baron:
We have reviewed your February 17, 2023 response to our comment letter and have the
following comment. In our comment, we may ask you to provide us with information so we may
better understand your disclosure.
Please respond to the comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to the comment, we may have additional comments.
FirstName LastNameFernando Rodrigo Baron
Comapany NameAENZA S.A.A.
April 5, 2023 Page 2
FirstName LastName
Fernando Rodrigo Baron
AENZA S.A.A.
April 5, 2023
Page 2
Form 20-F for the Fiscal Year Ended December 31, 2021
Report of Independent Registered Public Accounting Firm, page F-2
1.We have reviewed your responses provided in response to our letters dated December 1,
2022 and January 20, 2023 and continue to believe that the AENZA S.A.A. financial
statements are materially deficient for any years that Vizcarra y Asociados S.C.R.L. -
Moore Peru, a firm that is not registered with the Public Company Accounting Oversight
Board (“PCAOB”), played a substantial role in the audit. Please correct the material
deficiency in your audited financial statements to comply with Section 102(a) of the
Sarbanes-Oxley Act and PCAOB Rule 2100 that require any accounting firm playing a
substantial role in the audit of an issuer be registered with the PCAOB.
You may contact Babette Cooper at 202-551-3396 or Jennifer Monick at 202-551-3295 if
you have questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Juan Mendez