CORRESP 1 filename1.htm CORRESP
SULLIVAN & CROMWELL LLP
A LIMITED LIABILITY PARTNERSHIP

TELEPHONE: +44(0)20-7959-8900
FACSIMILE:   +44(0)20-7959-8950
WWW.SULLCROM.COM
  
   One New Fetter Lane
London EC4A 1AN, England


FRANKFURT • PARIS
LOS ANGELES • NEW YORK • PALO ALTO • WASHINGTON, D.C.
BEIJING • HONG KONG • TOKYO
MELBOURNE • SYDNEY
  

  January 8, 2007


Mr. H. Roger Schwall,
    Assistant Director,
       Division of Corporation Finance,
          Securities and Exchange Commission,
             100 F Street, N.E., Stop 7010
                Washington, D.C. 20549

  Re:    Rio Tinto Group

Dear Mr. Schwall,

           I refer to your letter dated December 29, 2006 to Mr. Guy Elliott of Rio Tinto plc and the telephone message from Mr. Kevin Stertzel on January 4, 2007 regarding the due date for responding to your letter. The Company has requested an extension of the due date in order to have sufficient time for compilation and review internally and by the Company’s advisers of the responses to the Staff’s comments. The Company confirms that it intends to submit its responses to the Staff’s comments by January 31, 2007.

           The Company appreciates your cooperation in extending the deadline for their response.

  Very truly yours,

/s/ Kathryn A. Campbell

Kathryn A. Campbell

cc: Mr. Guy Elliott
(Rio Tinto plc)

Kevin Stertzel
Jill Davis
Roger Baer
(Division of Corporation Finance)