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United States securities and exchange commission logo
November 29, 2022
Bethany M. Owen
Chair, President and Chief Executive Officer
ALLETE, Inc.
30 West Superior Street
Duluth, MN 55802
Re: ALLETE, Inc.
Form 10-K for
Fiscal Year Ended December 31, 2021
Response dated
November 18, 2022
File No. 001-03548
Dear Bethany M. Owen:
We have reviewed your November 18, 2022 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
November 4, 2022 letter.
Response dated November 18, 2022
Management's Discussion and Analysis of Financial Condition and Results
of Operations, page
36
1. We note your response
to prior comment 1. Please tell us how you considered providing
disclosure that
identifies and quantifies capital expenditures for climate-related projects.
Bethany M. Owen
ALLETE, Inc.
November 29, 2022
Page 2
Please contact Anuja A. Majmudar, Attorney-Adviser, at (202) 551-3844 or
Ethan
Horowitz, Accounting Branch Chief, at (202) 551-3311 with any questions.
FirstName LastNameBethany M. Owen Sincerely,
Comapany NameALLETE, Inc.
Division of Corporation
Finance
November 29, 2022 Page 2 Office of Energy &
Transportation
FirstName LastName