SEC Company Response from CLEVELAND-CLIFFS INC. (CLF) (CIK 0000764065) (CLF) — Mar 25, 2020
CLEVELAND-CLIFFS INC. (CLF) (CIK 0000764065)
Date: March 25, 2020 · CIK: 0000764065 · Accession: 0000764065-20-000130
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File numbers found in text: 333-237325
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CORRESP 1 filename1.htm Document March 25, 2020 Correspondence Filing Via EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549 Re: Cleveland-Cliffs Inc. Registration Statement on Form S-4 (Registration No. 333-237325) Ladies and Gentlemen: On behalf of Cleveland-Cliffs Inc. (“Cliffs”), the undersigned hereby requests, pursuant to Rule 461(a) promulgated under the Securities Act of 1933, that the Registration Statement on Form S-4 (Registration No. 333-237325) of Cliffs and the subsidiary co-registrants named therein be declared effective at 9:00 a.m. on Friday, March 27, 2020, or as soon thereafter as practicable. Cliffs respectfully requests that you notify Michael J. Solecki of such effectiveness by a telephone call to (216) 586-7103. Very truly yours, CLEVELAND-CLIFFS INC. By: /s/ James D. Graham Name: James D. Graham Title: Executive Vice President, Chief Legal Officer & Secretary cc: Michael J. Solecki, Esq. (Jones Day) [Signature Page to Request for Acceleration of Effectiveness]