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                               September 20, 2021

       Raul Jacob
       Chief Financial Officer
       Southern Copper Corporation
       1440 East Missouri Avenue
       Suite 160
       Phoenix, AZ 85014

                                                        Re: Southern Copper
Corporation
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2020
                                                            Filed February 26,
2021
                                                            File No. 001-14066

       Dear Mr. Jacob:

              We have reviewed your filing and have the following comments. In
some of our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to these comments 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
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

   1.                                                   To the extent material,
discuss the indirect consequences of climate-related regulation or
                                                        business trends, such
as the following:
                                                            decreased demand
for goods or services that produce significant greenhouse gas
                                                            emissions or are
related to carbon-based energy sources;
                                                            increased demand
for goods that result in lower emissions than competing products;
                                                            increased
competition to develop innovative new products that result in lower
                                                            emissions; and
                                                            any anticipated
reputational risks resulting from operations or products that produce
                                                            material greenhouse
gas emissions.
   2.                                                   If material, disclose
the potential for indirect weather-related impacts that have affected or
                                                        may affect your major
customers or suppliers.
   3.                                                   Disclose with
specificity the material effects of transition risks related to climate change
                                                        that may affect your
business, financial condition, and results of operations, such as policy
                                                        and regulatory changes
that could impose operational burdens, market trends that may
 Raul Jacob
Southern Copper Corporation
September 20, 2021
Page 2
         alter business opportunities, credit risks, or technological changes.
In this regard, we note
         that the CSR report provided by your parent, Grupo M  xico S.A.B. de
C.V, discusses how
         it expects to respond to the challenges of climate change and what
operational and
         technological measures it intends to undertake to reduce its carbon
footprint. Please tell
         us what consideration you gave to providing this type of disclosure in
your SEC filing.
4.       Quantify any material increased compliance costs related to climate
change.
5.       If applicable and material, provide disclosure about any purchase or
sale of carbon credits
         or offsets and any material effects on your business, financial
condition, and results of
         operations.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       You may contact Diane Fritz (Staff Accountant) at (202) 551-3331 or Brad
Skinner
(Office Chief) at (202) 551-3489 if you have questions.



FirstName LastNameRaul Jacob                                   Sincerely,
Comapany NameSouthern Copper Corporation
                                                               Division of
Corporation Finance
September 20, 2021 Page 2                                      Office of Energy
& Transportation
FirstName LastName