United States securities and exchange commission logo September 7, 2021 Gabriel Amado de Moura Chief Executive Officer Itau Corpbanca Rosario Norte 660 Las Condes Santiago, Chile Re: Itau Corpbanca Form 20-F for the fiscal year ended December 31, 2020 Filed April 23, 2021 File No. 001-32305 Dear Mr. Amado de Moura: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Finance