February 26, 2021
Via E-mail

J. Allen Miller, Esq.
Winston & Strawn LLP
200 Park Avenue
New York, NY 10166

       Re:     Enel Am  ricas S.A.
               Schedule TO-T filed February 22, 2021 by Enel S.p.A.
               File No. 005-45332

Dear Mr. Miller:

        The staff in the Office of Mergers and Acquisitions has reviewed the
filing listed above,
and we have the comments set forth below. All defined terms used herein have
the same
meaning as in the Offer to Purchase attached as Exhibit (a)(1)(A) to the
Schedule TO-T. In some
of our comments, we may ask you to provide us with information so we may better
understand
your disclosure.

       Please respond to this letter by amending your filing, by providing the
requested
information, or by advising us when you will provide the requested response. If
you do not
believe our comments apply to your facts and circumstances or do not believe an
amendment is
appropriate, please tell us why in your response.

       After reviewing any amendment to your filing and the information you
provide in
response to these comments, we may have additional comments.

Schedule TO-T
Exhibit (a)(1), Offer to Purchase
General

1. Given that the tender offer seeks to purchase less than all of the
outstanding shares and
   ADSs, and Enel is not subject to the periodic reporting requirements under
the Securities
   Exchange Act of 1934 and rules thereunder, the safe harbor codified at
Instruction 2 to Item
   10 of Schedule TO is unavailable. Please provide us with a legal analysis
that explains the
   basis for the position that the financial condition of the bidder is
immaterial to a
   shareholder   s decision whether or not to participate in the offer. In your
response, please
   address the significance or effect of Enel   s ownership increasing above
65% if the offer is
   completed.
 J. Allen Miller, Esq.
Winston & Strawn LLP
February 26, 2021
Page 2

2. We note your disclosure that under Chilean law, the initial offering period
of the Chilean
   Offer must be 30 calendar days and may only be extended one time for a
period of between
   five to 15 calendar days. With a view toward revised disclosure facilitating
shareholders
   understanding of the terms of the offer, please tell us how Enel will
proceed in the event the
   U.S. offer must be extended beyond the period permitted under Chilean law.

Tender Withdrawal Rights, page 32

3. Revise to describe the    back-end    withdrawal rights available to
tendering shareholders for
   shares and ADSs not accepted for payment by the 60th day after commencement
of the
   Offer. See Exchange Act Section 14(d)(5). Please also advise us if the
bidder intends on
   suspending the withdrawal rights during the counting of tendered securities
in reliance on
   Rule 14d-1(d)(2)(vii).

                                              *   *    *

       We remind you that the bidders are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

        Please direct any questions to me at (202) 551-7951.


                                                      Sincerely,

                                                      /s/ Joshua Shainess

                                                      Joshua Shainess
                                                      Special Counsel
                                                      Office of Mergers and
Acquisitions