TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo July 14, 2023 Leonardo George de Magalh es Chief Officer for Finance and Investor Relations Companhia Energ tica De Minas Gerais Cemig 1200, Avenida Barbacena Belo Horizonte MG, Brazil CEP 30190-131 Re: Companhia Energ tica De Minas Gerais Cemig Form 20-F for the Fiscal Year ended December 31, 2022 Filed May 16, 2023 File No. 001-15224 Dear Leonardo George de Magalh es: We have limited our review of your filing to the financial statements and related disclosures 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. Form 20-F for the Fiscal Year ended December 31, 2022 Exhibits 13.1 and 13.2 Certification Pursuant to 18 U.S.C. Section 1350, page 1 1. We note that the certifications provided by your Chief Executive Officer and Chief Officer for Finance and Investor Relations at Exhibits 13.1 and 13.2 reference your Form 20-F for the fiscal year ended December 31, 2021, rather than your Form 20-F for the fiscal year ended December 31, 2022. Please file an amendment to your Form 20-F to provide the certifications required by Rule 13a-14(b) of Regulation 13A, applicable via Instruction 13 to Item 19 of Form 20-F. This should include the entire periodic report, an explanatory note and updated signature page. Leonardo George de Magalh es Companhia Energ tica De Minas Gerais Cemig July 14, 2023 Page 2 In closing, 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 Yolanda Guobadia, Staff Accountant, at (202) 551-3562 or Robert Babula, Staff Accountant, at (202) 551-3339 with any questions FirstName LastNameLeonardo George de Magalh es Sincerely, Comapany NameCompanhia Energ tica De Minas Gerais Cemig Division of Corporation Finance July 14, 2023 Page 2 Office of Energy & Transportation FirstName LastName