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                           September 27, 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
                                                            Response dated 
September 11, 2023
                                                            File No. 001-14370

       Dear Daniel Dom  nguez:

              We have reviewed your September 11, 2023 response to our comment 
letter 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. Unless we note otherwise, our references to prior comments are 
to comments in our
       August 25, 2023 letter.

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

       Information on the Company, page 28

   1.                                                   We note your response 
to prior comment 2 and reissue the comment as it does not appear
                                                        that each of the items 
identified in our prior comment is addressed in your response.
                                                        Please provide us with 
your analysis of the indirect consequences of climate-related
                                                        regulation or business 
trends, including each of 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;
                                                            increased 
competition to develop innovative new products that result in lower
                                                             emissions;
 Daniel Dom  nguez
Buenaventura Mining Company Inc.
September 27, 2023
Page 2
               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.
         Please ensure your response explains how you assessed each potential 
indirect
         consequence and how you concluded on materiality for the items for 
which disclosure was
         not deemed necessary.
2.       We note your response to prior comment 3 and reissue it in part. 
Please discuss in greater
         detail the physical effects of climate change on your operations and 
results and how you
         considered providing disclosure regarding:
             the potential impact of UV radiation;
             the potential for indirect weather-related impacts that have 
affected or may affect
              your major customers or suppliers; and
             decreased agricultural production capacity in areas affected by 
drought or other
              weather related changes.
         In addition, quantify weather-related damages to your property or 
operations and the cost
         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.
3.       We note your response to prior comment 4 and reissue it in part. 
Please tell us whether
         you expect to purchase carbon credits or offsets in 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
September 27, 2023 Page 2                                     Office of Energy 
& Transportation
FirstName LastName