<SEC-DOCUMENT>0000000000-22-009630.txt : 20230117
<SEC-HEADER>0000000000-22-009630.hdr.sgml : 20230117
<ACCEPTANCE-DATETIME>20220906103004
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-22-009630
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20220906

FILED FOR:		

	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:		UPLOAD

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
<PDF>
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<TEXT>
United States securities and exchange commission logo





                             September 6, 2022

       Neal West
       Executive Vice President and Chief Financial Officer
       Kaiser Aluminum Corp.
       27422 Portola Parkway, Suite 200
       Foothill Ranch , California 92610-2831

                                                        Re: Kaiser Aluminum
Corp
                                                            Form 10-K for the
year ended December 31, 2021
                                                            Form 10-Q for the
quarter ended June 30, 2022
                                                            Response letter
dated August 2, 2022
                                                            File No. 1-09447

       Dear Mr. West:

              We have reviewed your August 2, 2022 response to our comment
letter and have the
       following comments. In some of our comments, we may ask you to provide
us with information
       so we may better understand your disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

              After reviewing your response to these comments, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       July 21, 2022 letter.

       Response letter dated August 2, 2022

       Selected Operational and Financial Information, page 33

   1.                                                   We note your response
to our comment number 2. To help us better understand your
                                                           Hedged Cost of
Alloyed Metal    non-GAAP adjustment please provide us with the inputs,
                                                        such as the total cost
of alloying elements, that make up this adjustment and which line
                                                        item in the income
statement the amounts are recognized in. Please also tell us when an
                                                        input is based on an
estimate, how such estimate is developed and why an estimate is used
                                                        instead of the actual
costs in the financial statements. Last, describe how gains and losses
                                                        on settled hedges are
reflected in the adjustment and how the amounts in your (Gain) Loss
                                                        footnote on page 77
relate to this input.
 Neal West
Kaiser Aluminum Corp.
September 6, 2022
Page 2
Form 10-Q for the Quarter Ended June 30, 2022

Item 2. Management's Discussion and Analysis of Financial Condition and Results
of Operations
Selected Operational and Financial Information, page 25

2.       We note that one of your adjustments in your Adjusted EBITDA measure
is titled
         "Adjustments to plant-level LIFO" and appears to convert from GAAP
LIFO applied on a
         consolidated basis to monthly LIFO applied on a plant-by-plant basis.
Please explain to
         us how the amount of this adjustment is calculated or determined and
explain to us why
         you believe it is an appropriate adjustment to your Non-GAAP
performance measure.
      You may contact Charles Eastman at (202) 551-3794 or Claire Erlanger at
(202) 551-
3301 with any questions.



FirstName LastNameNeal West                                 Sincerely,
Comapany NameKaiser Aluminum Corp.
                                                            Division of
Corporation Finance
September 6, 2022 Page 2                                    Office of
Manufacturing
FirstName LastName
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