SEC Comment Letter for CLEVELAND-CLIFFS INC. (CLF) (CIK 0000764065) (CLF) — Mar 22, 2021
CLEVELAND-CLIFFS INC. (CLF) (CIK 0000764065)
Date: March 22, 2021 · CIK: 0000764065 · Accession: 0000000000-21-003423
AI Filing Summary & Sentiment
File numbers found in text: 333-254251
Letter
United States securities and exchange commission logo March 22, 2021 James Graham Executive Vice President, Chief Legal Officer & Secretary CLEVELAND-CLIFFS INC. 200 Public Square Suite 3300 Cleveland, Ohio 44114-2315 Re:CLEVELAND-CLIFFS INC. Registration Statement on Form S-4 Filed March 15, 2021 File No. 333-254251 Dear Mr. Graham : This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Timothy Collins at 202-551-3176 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Michael Solecki
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United States securities and exchange commission logo
March 22, 2021
James Graham
Executive Vice President, Chief Legal Officer & Secretary
CLEVELAND-CLIFFS INC.
200 Public Square
Suite 3300
Cleveland, Ohio 44114-2315
Re:CLEVELAND-CLIFFS INC.
Registration Statement on Form S-4
Filed March 15, 2021
File No. 333-254251
Dear Mr. Graham :
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Timothy Collins at 202-551-3176 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Michael Solecki