United States securities and exchange commission logo December 17, 2021 William F. Oplinger Chief Financial Officer Alcoa Corporation 201 Isabella Street, Suite 500 Pittsburgh, Pennsylvania 15212-5858 Re: Alcoa Corporation Form 10-K for the Year Ended December 31, 2020 Filed February 25, 2021 File No. 001-37816 Dear Mr. Oplinger: 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 Manufacturing