July 16, 2018
Mr. Andrew Blume
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Form20-F for the fiscal year ended December 31, 2017
Filed April 30, 2018
File No. 1-12440
Dear Mr. Blume:
As afollow-up to your telephone conversation on July 13, 2018, withSey-Hyo Lee of our U.S. counsel, Winston & Strawn LLP, I am writing to confirm that Enel Américas S.A. (the “Company”) is in receipt of the letter dated July 9, 2018 from Mr. Jim Allegretto, Senior Assistant Chief Accountant, Office of Consumer Products, providing comments on the above-referenced filing of the Company and that the Company intends to respond to the comment letter by Monday, July 30, 2018.
If you have any questions with regard to the foregoing or require additional information, please contactSey-Hyo Lee at (212)294-6655 or Allen Miller of Winston & Strawn LLP at (212)294-5330.
|Very truly yours,|
|/s/ Paolo Pallotti|
|Chief Financial Officer|
|Enel Américas S.A.|
cc: Mr. Jim Allegretto, Senior Assistant Chief Accountant