COVER 31 filename31.htm

SEC coverletter

February 13, 2009

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Document Control – EDGAR

Re: Alcoa Inc.

2008 Annual Report on Form 10-K

Ladies and Gentlemen:

This transmission includes the following documents:

1. Alcoa’s Annual Report on Form 10-K for the year ended December 31, 2008, including the required exhibits;

2. Letter concerning changes in accounting principles; and

3. This cover letter.

Very truly yours,

/s/ Thomas F. Seligson

     Thomas F. Seligson

     Counsel