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                              August 25, 2023

       Daniel Dom  nguez
       Chief Financial Officer
       Buenaventura Mining Company Inc.
       Las Begonias 415 Floor 19
       San Isidro, Lima 27, Peru

                                                        Re: Buenaventura Mining 
Company Inc.
                                                            Form 20-F for the 
Fiscal Year Ended December 31, 2022
                                                            Filed May 1, 2023
                                                            File No. 001-14370

       Dear Daniel Dom  nguez:

              We have reviewed your filing and have the following comments. In 
some of our
       comments, we may ask you to provide us with information so we may better 
understand your
       disclosure.

              Please respond to these comments 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
       comments apply to your facts and circumstances, please tell us why in 
your response.

                                                        After reviewing your 
response to these comments, we may have additional comments.

       Form 20-F for the Fiscal Year Ended December 31, 2022

       General

   1.                                                   We note that you 
provided more expansive disclosure in your 2021 Sustainability
                                                        Report and 2022 
Integrated Annual Report than you provided in your SEC filings. Please
                                                        advise us what 
consideration you gave to providing the same type of climate-related
                                                        disclosure in your SEC 
filings as you provided in these reports.
       Information on the Company, page 28

   2.                                                   To the extent material, 
discuss the indirect consequences of climate-related regulation or
                                                        business trends, such 
as the following:
                                                            decreased demand 
for goods or services that produce significant greenhouse gas
                                                            emissions or are 
related to carbon-based energy sources;
                                                            increased demand 
for goods that result in lower emissions than competing products;
 Daniel Dom  nguez
Buenaventura Mining Company Inc.
August 25, 2023
Page 2
                increased competition to develop innovative new products that 
result in lower
              emissions;
                increased demand for generation and transmission of energy from 
alternative energy
              sources; and
                any anticipated reputational risks resulting from operations or 
products that produce
              material greenhouse gas emissions.
3.       We note your disclosure on page 15 of your Form 20-F regarding the 
physical impact
         climate change may have in the regions where your operations are 
located. We further
         note your disclosure on page 25 of your Form 20-F that multiple global 
studies have
         consistently highlighted Peru as one of the nations most susceptible 
to the adverse effects
         of climate change and water scarcity. Discuss in greater detail the 
physical effects of
         climate change on your operations and results. This disclosure may 
include the following:
             severity of weather, such as hurricanes, sea levels, arability of 
farmland, extreme
              fires, and water availability and quality;
             quantification of material weather-related damages to your 
property or operations;
             potential for indirect weather-related impacts that have affected 
or may affect your
              major customers or suppliers;
             decreased agricultural production capacity in areas affected by 
drought or other
              weather-related changes; and
             any weather-related impacts on the cost or availability of 
insurance.
         Your response should include quantitative information for each of the 
periods for which
         financial statements are presented in your Form 20-F and explain 
whether changes are
         expected in future periods.
4.       If material, please discuss any purchase or sale of carbon credits or 
offsets and the effects
         on your business, financial condition, and results of operations. To 
the extent applicable,
         ensure you provide quantitative information with your response for 
each of the periods for
         which financial statements are presented in your Form 20-F and for any 
future periods.
        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.

       Please contact Michael Purcell at 202-551-5351 or Karina Dorin at 
202-551-3763 with
any questions.



FirstName LastNameDaniel Dom  nguez                             Sincerely,
Comapany NameBuenaventura Mining Company Inc.
                                                               Division of 
Corporation Finance
August 25, 2023 Page 2                                         Office of Energy 
& Transportation
FirstName LastName