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                            July 28, 2022

       Marcos Gradin
       Chief Financial Officer
       Loma Negra Compania Industrial Argentina Sociedad Anonima
       Cecilia Grierson 355 , 4th Floor
       Zip Code C1107CPG     Ciudad Aut  noma de Buenos Aires
       Republic of Argentina

                                                        Re: Loma Negra Compania
Industrial Argentina Sociedad Anonima
                                                            Form 20-F for the
year ended December 31, 2021
                                                            Filed April 29,
2022
                                                            File No. 1-38262

       Dear Mr. Gradin:

              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 year ended December 31, 2021

       Item 4. Information on the Company
       Business Overview, page 31

   1.                                                   We note you own
significant limestone reserves supporting your vertically-integrated
                                                        concrete and cement
business. Please file technical report summaries for your material
                                                        resource/reserve
properties that conforms to Item 601(b)(96) of Regulation S-K as
                                                        required by Item
1302(b).
 Marcos Gradin
FirstName  LastNameMarcos  Gradin
Loma Negra   Compania Industrial Argentina Sociedad Anonima
Comapany
July       NameLoma Negra Compania Industrial Argentina Sociedad Anonima
     28, 2022
July 28,
Page  2 2022 Page 2
FirstName LastName
Our Production Facilities, page 49

2.       We note your production facility overview in this section. Summary
disclosure includes
         the separate disclosure of all properties, which includes both your
material and non-
         material properties pursuant to Item 1303(a) of Regulation S-K. Please
revise this section
         of your filing to include all the required information under Item
1303(b) of Regulation S-
         K for all your properties.
Investments, page 54

3.       We note your individual property disclosure for your material
properties is missing from
         your filing. Please modify your filing to comply with See Item 1304(b)
of Regulation S-
         K.
Item 5. Operating and Financial Review and Prospects
A. Operating Results
Results of Operations, page 74

4.       Given the significance of energy costs on your results of operation,
please revise future
         disclosures to quantify the impact that fluctuating energy costs had
on your cost of sales
         separately from the volume impacts. Additionally, to the extent that
you experience
         materially fluctuating freight costs, please enhance future
disclosures to provide
         information to allow a reader to understand the impact changes in
freight costs had versus
         increased volumes.
D. Trend Information, page 86

5.       Your risk factor disclosure on page 15 discusses the expectation of
higher energy and
         freight prices and the potential for energy shortages. In future
filings, please discuss
         whether these concerns materially affect your outlook or business
goals. Specify whether
         these challenges have materially impacted your results of operations
or capital resources
         and quantify, to the extent possible, how your sales, profits, and/or
liquidity have been
         impacted. Please discuss known trends or uncertainties resulting from
mitigation efforts
         undertaken, if any. Finally, please explain whether any mitigation
efforts introduce new
         material risks, including those related to product quality,
reliability, or regulatory approval
         of products.


       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.
 Marcos Gradin
Loma Negra Compania Industrial Argentina Sociedad Anonima
July 28, 2022
Page 3

      If you have questions regarding mining comments, please contact Ken
Schuler, Mine
Engineer at (202) 551-3718 or Craig Arakawa at (202) 551-3650. You may contact
Mindy
Hooker at (202) 551-3732 or Kevin Stertzel at (202) 551-3723 with any other
questions.



FirstName LastNameMarcos Gradin                     Sincerely,
Comapany NameLoma Negra Compania Industrial Argentina Sociedad Anonima
                                                    Division of Corporation
Finance
July 28, 2022 Page 3                                Office of Manufacturing
FirstName LastName