EMPRESAS ICA, S.A.B. DE C.V.
November 4, 2015
VIA EDGAR TRANSMISSION
Mr. John Cash
Accounting Branch Chief
Office of Manufacturing and Construction
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, 2014
Filed April 30, 2015
File No.1-11080
Dear Mr. Cash:
By letter dated October 22, 2015, 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, 2015 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 Melissa Rocha of the Staff on November 4, 2015, 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 November 19, 2015.
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/Gabriel de la Concha Guerrero
Gabriel de la Concha Guerrero
Chief Financial Officer
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
