COVER 23 filename23.htm SEC Coverletter

February 15, 2013

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549


Re: Alcoa Inc.

2012 Form 10-K

Ladies and Gentlemen:

In accordance with General Instruction D(3) to Form 10-K, I wish to inform you that the Consolidated Financial Statements in the Form 10-K do not reflect a change from the preceding year in any accounting principles or practices or in the method of applying any such principles or practices.


Very truly yours,
/s/ Graeme W. Bottger

Graeme W. Bottger

Vice President and Controller



cc: NYSE Euronext, Inc.

11 Wall Street

New York, NY 10005


11 Wall Street

New York, NY 10005