September 28, 2022
United States Securities and Exchange Commission
Division of Corporate Finance
Office of Energy & Transportation
Washington, D.C. 20549
RE: ALLETE, Inc.
Form 10-K for Fiscal Year Ended December 31, 2021
Filed February 16, 2022
File No. 001-03548
Dear Ms. Majmudar and Mr. Horowitz:
We acknowledge receipt of your comment letter dated September 21, 2022, regarding ALLETE, Inc.’s Form 10-K for Fiscal Year Ended December 31, 2021. We respectfully request additional time to research, draft, internally review, and respond to your letter, with an anticipated filing of our response on or before Wednesday, October 26, 2022.
We appreciate your assistance in this matter and will be pleased to provide additional information you may need regarding this extension request. Please contact me at 218-355-3533 or at email@example.com with any questions or concerns.
/s/ Steven W. Morris
Steven W. Morris
Senior Vice President and Chief Financial Officer
cc: Anuja A. Majmudar, Attorney-Adviser
Ethan Horowitz, Accounting Branch Chief
Bethany M. Owen, Chair, President and Chief Executive Officer
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ALLETE, Inc. · 30 West Superior Street, Duluth, Minnesota 55802