-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, ROugFt5fEd4RuUdiuDxuq4peFn0NrT4xf+QMwxLjP9ZsnZmX72R/z3uAjTsmJ97b M21v80VvqtJC23Eol4P2rw== 0000950123-10-063313.txt : 20100824 0000950123-10-063313.hdr.sgml : 20100824 20100702060117 ACCESSION NUMBER: 0000950123-10-063313 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100702 FILER: COMPANY DATA: COMPANY CONFORMED NAME: KAISER ALUMINUM CORP CENTRAL INDEX KEY: 0000811596 STANDARD INDUSTRIAL CLASSIFICATION: ROLLING DRAWING & EXTRUDING OF NONFERROUS METALS [3350] IRS NUMBER: 943030279 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 27422 PORTOLA PARKWAY, SUITE 200 CITY: FOOTHILL RANCH STATE: CA ZIP: 92610-2831 BUSINESS PHONE: 949-614-1740 MAIL ADDRESS: STREET 1: 27422 PORTOLA PARKWAY, SUITE 200 CITY: FOOTHILL RANCH STATE: CA ZIP: 92610-2831 FORMER COMPANY: FORMER CONFORMED NAME: KAISERTECH LTD DATE OF NAME CHANGE: 19901122 CORRESP 1 filename1.htm corresp
[KAISER ALUMINUM LETTERHEAD]
July 2, 2010
Ms. Pamela Long
Assistant Director, Division of Corporation Finance
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
     Re:         Kaiser Aluminum Corporation
Amendment No. 1 to Registration Statement on Form S-3
Filed June 22, 2010, File No. 333-165869
Dear Ms. Long:
     Set forth below is the response of Kaiser Aluminum Corporation (the “Company”) to the comment of the staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission contained in the letter received by facsimile on June 28, 2010, concerning the above referenced filing (the “Registration Statement”).
     For ease of reference, we have included the text of the Staff’s comment in bold-face type below, followed by the Company’s response.
General
1.   We note that you have reduced the number of shares being offered by the selling security holder from 4,392,265 to 3,708,922 shares. Please revise the fee table on the front cover page of the registration statement to reflect the reduction in registered shares. In addition, please have counsel revise its opinion accordingly.
Response: In response to the Staff’s comment, we revised the “Calculation of Registration Fee” table on the front cover page of the Registration Statement to reflect a reduction in the number of shares of common stock of the Company being offered by the selling stockholder from 4,392,265 to 3,708,922 shares and filed an opinion of Jones Day revised to reflect the reduction.
*          *          *          *          *          *          *

 

 

Ms. Pamela Long
Securities and Exchange Commission
July 2, 2010
Page 2
     If you have any questions regarding the foregoing, please do not hesitate to contact me at (949) 614-1767, or Troy B. Lewis at (214) 969-3721 or Charles T. Haag at (214) 969-5148 of Jones Day.
Very truly yours,
/s/ John M. Donnan
John M. Donnan
cc:        Daniel J. Rinkenberger, Kaiser Aluminum Corporation
Melinda C. Ellsworth, Kaiser Aluminum Corporation
Troy B. Lewis, Jones Day
Charles T. Haag, Jones Day

 

-----END PRIVACY-ENHANCED MESSAGE-----