EMPRESAS ICA, S.A.B. DE C.V.
October 3, 2014
VIA EDGAR TRANSMISSION
Ms. Melissa N. Rocha
Senior Assistant Chief Accountant
Securities and Exchange Commission
Division of Corporation Finance
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Re: Empresas ICA, S.A.B. de C.V.
Form 20-F for the Fiscal Year Ended December 31, 2013
Filed April 30, 2014
FileNo. 1-11080
Dear Ms. Rocha:
By letter dated July 22, 2014, the staff of the Securities and Exchange Commission (the “Staff”) provided certain comments to the annual report on Form 20-F filed on April 30, 2014 by the ICA Corporation (Empresas ICA, S.A.B de C.V. or the “Company”).
The Company is in receipt of the Staff’s comment letter and is working to prepare a response. As discussed in our U.S. counsel’s conversation with Dale Welcome of the Staff on October 1, 2014, the Company is still engaged in a review of the information required to respond to the comments and respectfully advises the Commission that it expects to respond to the Commission no later than October 15, 2014.
If you have any questions or require any additional information with respect to the above, please do not hesitate to contact our U.S. counsel Jorge U. Juantorena at Cleary Gottlieb Steen & Hamilton LLP at (212) 225-2758.
[Signature page follows]
Sincerely,
/s/ Rodrigo Quintana
Rodrigo Quintana
General Counsel
cc: Alonso Quintana Kawage
The ICA Corporation
Jorge U. Juantorena
Cleary Gottlieb Steen & Hamilton LLP
Arturo García Chávez
Galaz, Yamazaki, Ruiz Urquiza, S.C., Member of Deloitte Touche Tohmatsu Limited
