United States securities and exchange commission logo
April 26, 2023
Fernando Rodrigo Baron
Vice President of Corporate Finance and Business Development
AENZA S.A.A.
Av. Petit Thouars 4957
Miraflores
Lima 34, Peru
Re: AENZA S.A.A.
Form 20-F for the
Fiscal Year Ended December 31, 2021
Filed May 16, 2022
File No. 001-35991
Dear Fernando Rodrigo Baron:
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 Real Estate & Construction
cc: Juan Mendez