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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

AI Filing Summary & Sentiment

File numbers found in text: 001-38256

Date
June 27, 2023
Author
/s/ José Carlos del Valle
Form
CORRESP
Company
Nexa Resources S.A. (NEXA) (CIK 0001713930)

Letter

VIA EDGAR TRANSMISSION Division of Corporation Finance Office of Energy & Transportation 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

Show Raw Text
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)