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<SEC-DOCUMENT>0001104659-06-049656.txt : 20061129
<SEC-HEADER>0001104659-06-049656.hdr.sgml : 20061129
<ACCEPTANCE-DATETIME>20060728173509
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-06-049656
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060728

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SOUTHERN COPPER CORP/
		CENTRAL INDEX KEY:			0001001838
		STANDARD INDUSTRIAL CLASSIFICATION:	METAL MINING [1000]
		IRS NUMBER:				133849074
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		11811 NORTH TATUM BLVD
		STREET 2:		SUITE 2500
		CITY:			PHOENIX
		STATE:			AZ
		ZIP:			85028
		BUSINESS PHONE:		(602) 977-6595

	MAIL ADDRESS:	
		STREET 1:		11811 NORTH TATUM BLVD
		STREET 2:		SUITE 2500
		CITY:			PHOENIX
		STATE:			AZ
		ZIP:			85028

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SOUTHERN PERU COPPER CORP/
		DATE OF NAME CHANGE:	19960726

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SOUTHERN PERU COPPER HOLDING CO
		DATE OF NAME CHANGE:	19951006
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html>

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<p align="center" style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">MILBANK, TWEED, HADLEY &amp; M</font></b><b><u><font size="1" style="font-size:6.5pt;font-weight:bold;position:relative;top:-3.0pt;">c</font></u>CLOY LLP</b></p>

<p align="center" style="margin:0pt 0pt .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">1 Chase Manhattan Plaza</font></b></p>

<p align="center" style="margin:0pt 0pt 12.0pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">New York,
NY 10005-1413</font></b></p>

<p style="margin:18.0pt 0pt 12.0pt 370.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">July 28, 2006</font></p>

<p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Mr. H. Roger Schwall<br>
Assistant Director</font></p>

<p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Securities and Exchange Commission</font></p>

<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Washington, DC 20549</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;font-family:Times New Roman;width:100.0%;">
 <tr style="page-break-inside:avoid;">
  <td width="6%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:6.94%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:3.96%;">
  <p style="font-size:10.0pt;margin:0pt 0pt .0001pt;"><!-- SET mrlNoTableShading -->Re:</p>
  </td>
  <td width="89%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:89.1%;">
  <p style="margin:0pt 0pt .0001pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Southern Copper Corporation</font></b></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="6%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:6.94%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:3.96%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="89%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:89.1%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Form&nbsp;10-K Amendment No.1 for Fiscal Year Ended
  December 31, 2005</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="6%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:6.94%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:3.96%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="89%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:89.1%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Filed March 28, 2006</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
  <td width="6%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:6.94%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:3.96%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="89%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:89.1%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">File No.&nbsp;001-14066</font></p>
  </td>
 </tr>
</table>

<p style="margin:0pt 0pt .0001pt 72.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Dear Mr. Schwall:</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">On
behalf of our client Southern Copper Corporation (&#147;SCC&#148;), we submit this letter
the purpose of which is to present SCC&#146;s responses to your letter dated June 2,
2006 relating to the above-referenced filing.&#160;
To assist you in reviewing SCC&#146;s responses, we will precede each
response with a copy (in bold type) of the comment as stated in your letter.</font></p>

<p style="margin:0pt 0pt 12.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Engineering
Comments</font></b></p>

<p style="margin:0pt 0pt 12.0pt;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">General</font></u></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 36.0pt;text-indent:-36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">1.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b><font style="font-weight:bold;">For the property(s), please provide the disclosures as required by </font>Item 102 of regulation S-K. In particular, provide:</b></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 90.0pt;text-indent:-18.0pt;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>The location and means of access to the property(s).</b></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 90.0pt;text-indent:-18.0pt;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>A brief description of the rock formations and mineralization of
existing or potential economic significance on the property(s).</b></p>

<br><hr size="3" width="100%" noshade color="#010101" align="center">

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<p style="margin:0pt 0pt 12.0pt 90.0pt;text-indent:-18.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 90.0pt;text-indent:-18.0pt;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>The details as to modernization and physical condition of the plant and
equipment, including subsurface improvements and equipment.</b></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 90.0pt;text-indent:-18.0pt;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>Provide a description of major equipment and other infrastructure facilities.</b></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 90.0pt;text-indent:-18.0pt;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>The current state of exploration of the property(s).</b></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 90.0pt;text-indent:-18.0pt;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>The source of power and water that can be utilized at the property(s).</b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">See
Instruction 1 to that item.</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">SCC has informed
us that at this time, they have organized their engineering team in Peru and
Mexico and those individuals are gathering the requested information.&#160; SCC has informed us that they are using their
best efforts to &#160;respond to this comment
by making appropriate modifications to their 2005 Annual Report on Form 10-K
(the &#147;2005 Form 10-K&#148;) by the end of August.</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 36.0pt;text-indent:-36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">2.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b><font style="font-weight:bold;">Insert a small-scale map showing the location and access to the
property, as required by Instruction </font>3(B) of Rule 102 of Regulation S-K. Please note the index maps included with the filing do
illustrate the mine and processing facility locations with regard to national
boundaries. The SEC&#146;s EDGAR program
now accepts Adobe PDF files and digital maps,
so please include these maps in any amendments that are uploaded to EDGAR. It is relatively
easy to include automatic links at the appropriate locations within the
document to GIF or JPEG files, which will allow the
figures and/or diagrams to appear in the right location when the document is
viewed on the Internet. Maps and drawings should include:</b></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 90.0pt;text-indent:-18.0pt;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>A </b><b>legend or explanation showing,
by means of pattern or symbol, every pattern or symbol used on the map or
drawing.</b></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 90.0pt;text-indent:-18.0pt;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>A </b><b>graphical bar scale should
be included. Additional representations of scale such as &#147;one inch equals one
mile&#148; may be utilized provided the original scale of the map has not been
altered.</b></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 90.0pt;text-indent:-18.0pt;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>A north </b><b>arrow.</b></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 90.0pt;text-indent:-18.0pt;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>An </b><b>index map showing where
the property is situated in relationship to the state or province, etc., in
which it was located.</b></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 90.0pt;text-indent:-18.0pt;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>A </b><b><font style="font-weight:bold;">title of the map or
drawing, and the date on which it was </font>drawn.</b></p>


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<p style="margin:0pt 0pt 12.0pt 90.0pt;text-indent:-18.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 90.0pt;text-indent:-18.0pt;"><font size="2" face="Symbol" style="font-size:10.0pt;">&#183;</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>In the event interpretive data is submitted in conjunction with any
map, the identity of the geologist or engineer that prepared such data.</b></p>

<p style="margin:0pt 0pt 12.0pt 36.0pt;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Any drawing should be simple enough or of
sufficiently large scale to clearly show all features on the drawing. For more
information, please consult the EDGAR manual, and if addition assistance is
required, please call Filer Support at 202-942-8900.</font></b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">SCC has informed
us that at this time, they are preparing the requested maps and using their
best efforts to respond to this comment by making appropriate modifications to
the 2005 Form 10-K by the end of August.</font></p>

<p style="margin:0pt 0pt 12.0pt;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Peruvian Operations -
Caione and Toquepala page 11</font></u></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 36.0pt;text-indent:-18.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">3.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b><font style="font-weight:bold;">Please add the annual operating days to both tables or restate with the
total annual tonnage mined and milled. In addition, please include the total
tonnage mined, the leach material mined tonnage &amp; grade, and the estimated
leach recovery as you do for your reserve statements. Please clarify whether
the copper and molybdenum grades are total copper or sulfide copper, total
molybdenum or molybdenum disulfide values. You state the mill feed cutoff made
is defined as greater than 0.40% copper (sulfide or oxide). However the status
of material between 0.25% and 0.40% TCu </font>is not specified. Is it
stockpiled and leached? If so, what is the cutoff grade? In addition, please
disclose your sources of water?</b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">SCC has informed
us that at this time, they have organized their engineering team in Peru and
those individuals are gathering the requested information.&#160; SCC has informed us that they are using their
best efforts to respond to this comment by making appropriate modifications to
the 2005 Form 10-K by the end of August.</font></p>

<p style="margin:0pt 0pt 12.0pt;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Peruvian Operations -
Processing Facilities - Ilo, page 12</font></u></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 36.0pt;text-indent:-18.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">4.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>Please add the amounts of concentrate smelted, sulfuric acid produced,
anode sales quantity and average anode price received. Also include the average
price received for gold, silver, selenium, and sulfuric acid. This information
may be placed in a table for ease of viewing. In addition please provide a map
of the Peruvian operations showing the facility locations, roads, railroads,
and port facilities.</b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">SCC has informed
us that at this time, they have organized their engineering team in Peru and
those individuals are gathering the requested information.&#160; SCC has informed us that they are using their
best efforts to respond to this comment by making appropriate modifications to
the 2005 Form 10-K by the end of August.</font></p>

<p style="margin:0pt 0pt 12.0pt;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Mexican Open Pit Unit -
Cananca and La Caridad, page 13</font></u></p>


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<p style="margin:0pt 0pt 12.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 36.0pt;text-indent:-18.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">5.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b><font style="font-weight:bold;">Please add the </font>annual operating
days to both tables or restate with the total annual tonnage mined and milled.
In addition, please include the total tonnage mined, the leach material mined
tonnage &amp; grade, and the leach recovery as you do for your reserve
statements. Please clarify whether the copper and molybdenum grades are copper or total copper values,
molybdenum or molybdenum disulfide values and state your molybdenum recoveries.
You state the mill feed grade is greater than 0.38% copper at Cananea and 0.30
% copper at La Caridad. However the material between 0.15% and 0.25% at Cananea
and the material between 0.15% and 0.25% at La Caridad is leached. Please state
the status of the material between these two cutoff grades. Is this
material stockpiled and leached? If so, what are the respective cutoff grades?
Describe is your sources of water and power?</b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">SCC has informed
us that at this time, they have organized their engineering team in Mexico and
those individuals are gathering the requested information.&#160; SCC has informed us that they are using their
best efforts to respond to this comment by making appropriate modifications to
the 2005 Form 10-K by the end of August.</font></p>

<p style="margin:0pt 0pt 12.0pt;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Mexican
Open Pit Unit - Processing Facilities - La Caridad, Dare 15</font></u></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 36.0pt;text-indent:-18.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">6.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b><font style="font-weight:bold;">Please add the amounts of concentrate sales &amp; price received, anode
sales and price received and the average rod sale price or premium. In addition
include the anode blister copper grade and average smelter recovery. Also
please include the average price received for gold, silver, </font>and sulfuric acid. This information
may be placed in a table for ease of viewing. Please provide a map of the
Mexican open pit operations showing the facility locations, roads, and
railroads.</b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">SCC has informed
us that at this time, they have organized their engineering team in Mexico and
those individuals are gathering the requested information.&#160; SCC has informed us that they are using their
best efforts to respond to this comment by making appropriate modifications to
the 2005 Form 10-K by the end of August.</font></p>

<p style="margin:0pt 0pt 12.0pt;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Mexican IMMSA Unit, page 16</font></u></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 36.0pt;text-indent:-18.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">7.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>Please add the annual operating days to both tables or restate with the
total annual tonnage mined and milled. In addition include the ore grades for
copper, zinc, and lead, as these are your principal salable products. Please
include the mill metallurgical recoveries for copper, lead, and zinc. Please
state the copper, lead, and zinc concentrate tonnages produced and the average
grade. Please provide the average sales price for the lead concentrate sold.
Please note for the purposes of these tables, summarize the mines providing
feed material to each concentrator.</b></p>


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<p style="margin:0pt 0pt 12.0pt 36.0pt;text-indent:-18.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">SCC has informed
us that at this time, they have organized their engineering team in Mexico and
those individuals are gathering the requested information.&#160; SCC has informed us that they are using their
best efforts to respond to this comments by making appropriate modifications to
the 2005 Form 10-K by the end of August.</font></p>

<p style="margin:0pt 0pt 12.0pt;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Mexican IMMSA Unit - Processing facilities -
San Luis Potosi, page 18</font></u></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 36.0pt;text-indent:-18.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">8.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b><font style="font-weight:bold;">Please provide a three year table of the copper concentrates smelted.
In addition include the anode blister copper grades and average copper smelter
recoveries. Please state where these modes are further refined or sold. Please
state the zinc concentrate tonnage treated in the zinc refinery, the average price
received for arsenic trioxide, cadmium, silver, gold, and sulfuric acid. Please
provide a three-year table of the Nueva Rosita coal mined, average BTU content,
average percent sulfur, the clean coal produced, and tonnage coke produced. </font>All this information may be placed in
a table for ease of viewing. Please state your water sources.&#160; Please provide a map of the Mexican IMMSA operations showing the facility
locations, roads, and railroads.</b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">SCC has informed
us that at this time, they have organized their engineering team in Mexico and
those individuals are gathering the requested information.&#160; SCC has informed us that they are using their
best efforts to respond to this comments by making appropriate modifications to
the 2005 Form 10-K by the end of August.</font></p>

<p style="margin:0pt 0pt 12.0pt;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Mexico - El Arco page 20</font></u></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 36.0pt;text-indent:-18.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">9.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>Please remove the reference to ore as in sulfide ore. Ore implies this
material has demonstrated economic viability.</b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">SCC has informed
us that they intend to make this change in the Amendment to the 2005 Form&nbsp;10-K
filed in response to this comment letter by the end of August.</font></p>

<p style="margin:0pt 0pt 12.0pt;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Mexico - Angangueo page
20</font></u></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 36.0pt;text-indent:-18.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">10.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>Please
remove the reference to ore as in million tons of ore. Ore implies this
material has demonstrated economic viability.</b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">SCC has informed
us that they intend to make this change in the Amendment to the 2005
Form&nbsp;10-K filed in response to this comment letter by the end of August.</font></p>

<p style="margin:0pt 0pt 12.0pt;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Mexico - Buenavista page
20</font></u></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 36.0pt;text-indent:-18.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">11.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>Please move
the reference to ore as in million tons of ore. Ore implies this material has
demonstrated economic viability.</b></p>


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<p style="margin:0pt 0pt 12.0pt 36.0pt;text-indent:-18.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">SCC has informed
us that they intend to make this change in the Amendment to the 2005
Form&nbsp;10-K filed in response to this comment letter by the end of August.</font></p>

<p style="margin:0pt 0pt 12.0pt;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Available Information,
Dane 25</font></u></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 36.0pt;text-indent:-18.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">12.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b><font style="font-weight:bold;">Please
change the address for the SEC&#146;s public reading room to 100 </font>F Street, Washington, D.C. 20549.</b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">SCC has informed
us that they intend to make this change in the Amendment to the 2005
Form&nbsp;10-K filed in response to this comment letter by the end of August.</font></p>

<p style="margin:0pt 0pt 12.0pt;page-break-after:avoid;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Copper &amp; Molybdenum reserves by Site. page 42</font></u></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 36.0pt;text-indent:-18.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">13.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>Please
clearly state these are proven &amp; probable reserves and define the criteria
for this distinction as compared to mineralized material.</b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">SCC has informed
us that they intend to make this change in the Amendment to the 2005
Form&nbsp;10-K filed in response to this comment letter by the end of August.</font></p>

<p style="font-family:Times New Roman;font-size:10.0pt;margin:0pt 0pt 12.0pt 36.0pt;text-indent:-18.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">14.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><b>Please
provide the lead and zinc reserve tonnages and grades for the IMMSA Unit.
Explain how the IMMSA copper reserves increase when the copper price is reduced
from USD$1.261 to 90 cents.</b></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">SCC has informed
us that at this time, they have organized their engineering team in Mexico and
those individuals are gathering the requested information.&#160; SCC has informed us that they are using their
best efforts to respond to this comment by making appropriate modifications to
the 2005 Form 10-K by the end of August.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">SCC has informed
us they intend to include a statement to the effect requested in the closing
comments in your letter of June 2, 2006 with the filing.</font></p>

<p style="margin:0pt 0pt 12.0pt;text-indent:36.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">SCC continues to
work to address your comments and has informed us that they intend to complete
their responses to you promptly.</font></p>

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  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Very truly yours,</font></p>
  </td>
 </tr>
 <tr style="page-break-inside:avoid;">
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  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="45%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:45.5%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
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  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
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  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ Michael L. Fitzgerald</font></p>
  </td>
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  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
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  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="45%" valign="top" style="padding:0pt .7pt 0pt 0pt;width:45.5%;">
  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
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  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">cc:</font></p>
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  <p style="margin:0pt 0pt .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Southern Copper Corporation</font></p>
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