<SEC-DOCUMENT>0001144204-16-131806.txt : 20161215
<SEC-HEADER>0001144204-16-131806.hdr.sgml : 20161215
<ACCEPTANCE-DATETIME>20161104174925
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001144204-16-131806
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20161104

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CHEMICAL & MINING CO OF CHILE INC
		CENTRAL INDEX KEY:			0000909037
		STANDARD INDUSTRIAL CLASSIFICATION:	MINING, QUARRYING OF NONMETALLIC MINERALS (NO FUELS) [1400]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			F3
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		EL TROVADOR 4285, 6TH FLOOR
		STREET 2:		LAS CONDES
		CITY:			SANTIAGO CHILE
		STATE:			F3
		ZIP:			00000
		BUSINESS PHONE:		5624252485
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0"></P>

<P STYLE="margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;<IMG SRC="image_001.jpg" ALT=""></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 318.95pt; text-align: right">November 4, 2016</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 318.95pt; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B><U>VIA EDGAR</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">100 F Street, NE</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&#9; Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp; &nbsp; &nbsp; &nbsp;</P>


<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">Re:</TD><TD>Chemical and Mining Company of Chile, Inc.<BR>
Form 20-F for the Year Ended December 31, 2015<BR>
Filed April 21, 2016<BR>
<U>File No. 033-65728</U></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Sociedad Qu&iacute;mica
y Minera de Chile S.A. <B>(&ldquo;SQM&rdquo;) </B>(NYSE: SQM; Santiago Stock Exchange: SQM-B, SQM-A) (&ldquo;Chemical and Mining
Company of Chile&rdquo; or the &ldquo;Company&rdquo;), transmitted herewith responds to the comment letter of the staff (the &ldquo;Staff&rdquo;)
of the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) dated October 24, 2016 in connection with the Annual Report
on Form 20-F of the Chemical and Mining Company of Chile for the fiscal year ended December 31, 2015 that was filed on April 21,
2016 (the &ldquo;Form 20-F&rdquo;). Set forth below are the Staff&rsquo;s comments (in bold face type) followed the Company&rsquo;s
responses.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.5pt">References to &ldquo;we,&rdquo;
&ldquo;us&rdquo; and &ldquo;our&rdquo; in the responses set forth below are to Sociedad Qu&iacute;mica y Minera de Chile S.A.,
unless the context otherwise requires. Capitalized terms used in this letter and not otherwise defined herein have the meaning
ascribed to them in the Form 20-F.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.5pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.25in">*&nbsp;&nbsp;*&nbsp;&nbsp;*&nbsp;&nbsp;*</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.25in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; color: #004600"></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.25in"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="width: 50%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; color: #004600"><B>SQM</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: #004600">Los Militares 4290 Piso
6,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: #004600">Las Condes, Santiago, Chile</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: #004600">Tel: (56 2) 2425 2485</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: #004600">Fax: (56 2) 2425 2493</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; color: #004600">www.sqm.com</P>
</TD>
    <TD STYLE="width: 50%; text-align: right">&nbsp;<IMG SRC="image_002.jpg" ALT="ElementQ" STYLE="height: 74px; width: 59px"></TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.25in"><BR CLEAR="ALL"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.25in"></P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.25in">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>5.A. Operating Results</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Results of Operations - 2015 Compared
to 2014, page 76 </U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><B>1.</B></TD><TD STYLE="text-align: justify"><B>In your discussion of your results of operations
for 2015 compared to 2014, and 2014 compared to 2013, you provide a discussion of your revenues for each of your reportable segments
as disclosed in Note 25 to your financial statements but provide no discussion of the related cost of sales for each segment or
of the profitability measure used by your chief operating decision maker (&ldquo;CODM&rdquo;) for purposes of making decisions
regarding the allocation of resources to your segments or for assessing segment performance pursuant to paragraph 5(b) of IFRS
8. Based on the disclosures included in Note 25 to your financial statements, it appears that the measure of segment performance
used by your CODM for the purposes outlined in 5(b) of IFRS 8 is income or loss before taxes of your segments. Please revise Note
25 in future filings to disclose the profitability measure used by your CODM for purposes of making decisions regarding the allocation
of resources to your segments and for assessing segment performance. Also, please revise your discussion of your results of operations
in Item 5.A. for each period presented in your financial statements to discuss and quantify the factors responsible for changes
in the costs of sales and income or loss before taxes for each of your segments.</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Response:</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In response to the
Staff&rsquo;s comment, SQM supplementally advises the Staff as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We will revise
note 25 in future filings to disclose the profitability measures used by our CODM for the purposes of making
decisions regarding the allocation of resources to our segments and for assessing segment performance. In future filings, we
will also revise the discussion of our results of operations in Item 5.A for each period presented in our financial
statements to discuss and quantify the factors responsible for changes in the cost of sales and income or loss before taxes
in each of our segments.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Note 25 Operating Segments, page
F-168</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>2.</B></TD><TD STYLE="text-align: justify"><B>You disclose on page F-169 that the information reported for your segments is extracted from
the Company&rsquo;s consolidated financial statements and therefore you are not required to prepare reconciliations between this
data and your results of operations before income tax expense and discontinued operations as required by paragraph 28 of IFRS 8.
However, based on your segment results presented for the fiscal years ended December 31, 2015 and 2014 on pages F-170 and F-171
and F-173 and F-174, we note that income before tax, net income from continuing operations and net income for both 2015 and 2014,
and also your income tax expense for 2014, do not agree to the amounts reflected in your consolidated statements of income included
on page F-5. Please reconcile and revise these amounts for consistency in future filings or alternatively, revise the notes to
your financial statements to include the reconciliations required by paragraph 28(b) of IFRS 8.</B></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"><B></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Response:</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In response to the
Staff&rsquo;s comment, SQM advises the Staff as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In future filings,
the Company will revise the notes to its financial statements to reflect the proper disclosure of information in note 25.2: Operating
Segment Disclosures, related to the income before tax, net income from continuing operations and net income for both 2015 and 2014,
and also the income tax expense for 2014.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>

<!-- Field: Page; Sequence: 2; Options: NewSection; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;</TD><TD STYLE="width: 50%; text-align: right"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The segment information
in the notes of future financial statements will be revised to reflect the following information:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">1.</TD><TD STYLE="text-align: justify">Income before tax for fiscal year ended December 31,
2014 of ThUS$404,964.</TD>
</TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">2.</TD><TD STYLE="text-align: justify">Net income from continuing operations for fiscal year ended December 31, 2014 of ThUS$244,278.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">3.</TD><TD STYLE="text-align: justify">Net Income for fiscal year ended December 31, 2014 of ThUS$244,278.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">4.</TD><TD STYLE="text-align: justify">Income tax expense for fiscal year ended December 31, 2014 of ThUS$160,686.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">5.</TD><TD STYLE="text-align: justify">Income before tax for fiscal year ended December 31, 2015 of ThUS$308,286.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">6.</TD><TD STYLE="text-align: justify">Net income from continuing operations for fiscal year ended December 31, 2015 of ThUS$224,520.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">7.</TD><TD STYLE="text-align: justify">Net Income for fiscal year ended December 31, 2015 of ThUS$224,520.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company will make
a consistent change to ensure that in future filings the information in note 25.2: Operating Segment Disclosures is consistent
with the information reflected in the consolidated statements of income.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Note 27 Income tax and deferred taxes</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>27.4 Income tax and deferred taxes,
page F-186</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>3.</B></TD><TD STYLE="text-align: justify"><B>In the tables on page F-192 and F-193 reflecting your current and deferred income tax expense,
and in the reconciliation of your tax expense at the legal rate to the effective rate on page F-195, you disclose income tax expense
of $108,382 for the year ended December 31, 2014. This amount does not agree to the tax expense for the year ended December 31,
2014 reflected in your consolidated statement of income for the period of $160,686 included on page F-5. Please reconcile and revise
these amounts in future filings.</B></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Response:</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In response to the
Staff&rsquo;s comment, SQM supplementally advises the Staff as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In future filings,
the Company will revise the notes to its financial statements to reflect the proper disclosure of the 2014 tax expense and the
2014 tax expense when using the effective tax rate.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The information in
the notes of future financial statements will be revised to reflect an income tax expense for the fiscal year ended December 31,
2014 of ThUS$160,686 and an income tax expense using the effective tax rate for the fiscal year ended December 31, 2014 of ThUS$160,686.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company will make
a consistent change to ensure that in future filings the information related to the tax expense and tax expense using the effective
tax rate is consistent with the information reflected in the consolidated statements of income.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.25in">*&nbsp;&nbsp;*&nbsp;&nbsp;*&nbsp;&nbsp;*</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Should you have any
questions or comments concerning the Form 20-F, please contact our legal counselor J. Allen Miller at (212) 408-5454 or <U>amiller@chadbourne.com</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>


<!-- Field: Page; Sequence: 3; Value: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;</TD><TD STYLE="width: 50%; text-align: right"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>SIGNATURES </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Pursuant to the requirements of the Securities Exchange Act
of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2"><U>CHEMICAL AND MINING <BR>
COMPANY OF CHILE INC.</U></TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 4%">(Registrant)</TD>
    <TD STYLE="width: 30%">&nbsp;</TD>
    <TD STYLE="width: 16%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>By:</TD>
    <TD STYLE="border-bottom: Black 1pt solid">/s/ Ricardo Ramos</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Name:  Ricardo Ramos</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Title: CFO &amp; Vice-President of Corporate Services</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>Date: November 4, 2016 &#9;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 3.85pt 0pt 0; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Persons who are to respond to the collection
of information contained SEC 1815 (04-09) in this form are not required to respond unless the form displays currently valid OMB
control number.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>



<P STYLE="margin: 0"></P>

<!-- Field: Page; Sequence: 4; Options: Last -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 50%">&nbsp;</TD><TD STYLE="width: 50%; text-align: right"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence -->&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0"></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>image_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 image_001.jpg
M_]C_X  02D9)1@ ! 0   0 !  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0D)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1" !D %D# 2(  A$! Q$!_\0
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M(VBVB&?3('?\ZXJ\X?@<]<CN?Z\USRF^9H\JO7JQJN*>ATQ^,WC)3AIK#/\
MU[?_ %Z5?C-XT)^]8'C/%J>?UKCX+!Y#NVD@'D_XGTX_7M5^WL!.XBMXI+B4
MX&V-2><__7S2YV2J]:3LG<Z9?C#XS(&7LA_VZ\_S_P X_.8?%WQB1S+8#_MW
M_P#K_P">*33/AAXAU1%8PQV<1[OU_P *ZJQ^"-FH5M0OY)3G)"].OY5:4V=$
M:>)EJY6.3;XQ>*USNN=/&/\ IW_^O43?&GQ4.D]C]/LO3_Q[_/%>@_\ "#>
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MGMU^G/OTKHIH8_PFV[Q]HI];D'CZ&OHROF_P@V[X@:-SS]I&??@U](5[F$^
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MM6!_X\;@X'0IZ5G/VK7+"/+Z W-JR5CU-O&7AW7[%(-?CDL+A/NRH&9,^JN
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MZDMEK;WFL3V,-CB."1D:8OCIZ#;C\,YK;KG;6XT.X\43V\5M%]NBRWG C+N
M-P'.<C</U]#715<;]2HNY1NM&TV^F,UU9Q2R$;2S+SCTI#HFEF82FPM]X4+_
M *L8P!@<=.G%%%.R'9"1Z'I</^KL( <@YV G\S22:'I=PS226$#.[%V.WJQ
M!/X@"BBBR"R#^P=)R3_9\'*E>4[$8/X^_6IH=+L8(##%:QK&7#E=N<L,8)]<
M8'Y44460607FEV.H,C7=K',4^Z7'(]OI[4LFFV4L9C>UB9"Q<J5XR1@G\02*
M**+(+(6?3[.Z3;/;12+M*X90>#C(_0?E58^']):)8VL("JDL,KDY/4YZ]A^5
A%%%D%D3QZ78PF,QVD*-$Q9&50""<Y.?Q/YU;HHIC/__9

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>image_002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 image_002.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  H'!PD'!@H)" D+"PH,#QD0#PX.
M#QX6%Q(9)" F)2,@(R(H+3DP*"HV*R(C,D0R-CL]0$! )C!&2T4^2CD_0#W_
MVP!# 0L+"P\-#QT0$!T]*2,I/3T]/3T]/3T]/3T]/3T]/3T]/3T]/3T]/3T]
M/3T]/3T]/3T]/3T]/3T]/3T]/3T]/3W_P  1" !* #L# 2(  A$! Q$!_\0
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-)+8U44MD%%%%,H__V0$!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
