COVER 23 filename23.htm

February 15, 2013

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: | Alcoa Inc.

2012 Form 10-K

Ladies and Gentlemen:

In accordance with General Instruction D(3) to Form 10-K, I wish to inform you that the Consolidated Financial Statements in the Form 10-K do not reflect a change from the preceding year in any accounting principles or practices or in the method of applying any such principles or practices.

Very truly yours,
/s/ Graeme W. Bottger
Graeme W. Bottger Vice President and Controller

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