Correspondence 0001839882-23-016467 from Nexa Resources S.A. (NEXA) (CIK 0001713930) (NEXA)
Nexa Resources S.A. (NEXA) (CIK 0001713930)
Date: June 27, 2023 · CIK: 0001713930 · Accession: 0001839882-23-016467
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File numbers found in text: 001-38256
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CORRESP
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June 27, 2023
VIA EDGAR TRANSMISSION
John Coleman
Mark Wojciechowski
Karl Hiller
Division of Corporation Finance
Office of Energy & Transportation
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-4628
Re:
Nexa Resources S.A.
Form 20-F for the Fiscal Year Ended December 31, 2022
Filed March 20, 2023
File No. 001-38256
Dear Mr. Coleman, Mr. Wojciechowski and Mr. Hiller:
Nexa Resources S.A. (“Nexa”)
is in receipt of the June 16, 2023 comment letter of the staff of the Division of Corporation Finance of the Securities and Exchange Commission
on Nexa’s Annual Report on Form 20-F for the fiscal year ended December 31, 2022.
As discussed with Mr. Wojciechowski and Mr. Hiller, Nexa is respectfully requesting an extension of the expected timing of Nexa’s response
to the comment letter. Due to the nature of the staff’s comments, Nexa expects to submit its response on or about July 14, 2023.
If you have questions or require additional
information, please do not hesitate to contact me at + 51 947 488 540.
Very truly yours,
/s/ José Carlos del Valle
José Carlos del Valle
Senior Vice President of Finance and Group Chief Financial Officer
cc: Francesca L. Odell (Cleary Gottlieb Steen & Hamilton LLP)