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                         April 5, 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 reviewed your February 17, 2023 response to our comment 
letter and have the
       following comment. In our comment, we may ask you to provide us with 
information so we may
       better understand your disclosure.

              Please respond to the comment within ten business days by 
providing the requested
       information or advise us as soon as possible when you will respond. If 
you do not believe our
       comment applies to your facts and circumstances, please tell us why in 
your response.

                                                        After reviewing your 
response to the comment, we may have additional comments.
 Fernando Rodrigo Baron
FirstName   LastNameFernando Rodrigo Baron
AENZA S.A.A.
Comapany
April       NameAENZA S.A.A.
       5, 2023
April 25, 2023 Page 2
Page
FirstName LastName
Form 20-F for the Fiscal Year Ended December 31, 2021

Report of Independent Registered Public Accounting Firm, page F-2

1.       We have reviewed your responses provided in response to our letters 
dated December 1,
         2022 and January 20, 2023 and continue to believe that the AENZA 
S.A.A. financial
         statements are materially deficient for any years that Vizcarra y 
Asociados S.C.R.L. -
         Moore Peru, a firm that is not registered with the Public Company 
Accounting Oversight
         Board (   PCAOB   ), played a substantial role in the audit. Please 
correct the material
         deficiency in your audited financial statements to comply with Section 
102(a) of the
         Sarbanes-Oxley Act and PCAOB Rule 2100 that require any accounting 
firm playing a
         substantial role in the audit of an issuer be registered with the 
PCAOB.
       You may contact Babette Cooper at 202-551-3396 or Jennifer Monick at 
202-551-3295 if
you have questions.



                                                            Sincerely,

                                                            Division of 
Corporation Finance
                                                            Office of Real 
Estate & Construction
cc:      Juan Mendez