SEC Comment Letter for NATIONAL STEEL (SID) — Mar 18, 2010

NATIONAL STEEL CO
Date: March 18, 2010 · CIK: 0001049659 · Accession: 0000000000-10-015218

View on Edgar

AI Filing Summary & Sentiment

Date

March 18, 2010

Author

Terence O’Brien Accounting Branch Chief

Form

UPLOAD

Company

NATIONAL STEEL CO

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4631 DIVISION OF CORPORATION FINANCE Mail Stop 4631 March 18, 2010 via U.S. mail and facsimile Paulo Penido Pinto Marques, CFO National Steel Company Av. Brigadeiro Faria Lima, 3,400 – 20 th floor 04.538-132, Sao Paulo - SP, Brazil RE: National Steel Company Form 20-F for the Fiscal Year Ended December 31, 2008 Filed June 30, 2009 File No. 1-14732

Dear Mr. Marques:

We have completed our review of your Fo rm 20-F and related filings and have no further comments at this time. If you have any further questions regard ing our review of your filings, please direct them to Tracey Houser, Staff Accountant, at (202) 551-3736, or in her absence, Al Pavot, Staff Accountant, at (202) 551-3738, or me at (202) 551-3355, if you have questions regarding comments on the financia l statements and related matters.

Sincerely,
Terence O’Brien Accounting Branch Chief

Show Raw Text

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-4631

       DIVISION OF
CORPORATION FINANCE

Mail Stop 4631

March 18, 2010
 via U.S. mail and facsimile

 Paulo Penido Pinto Marques, CFO National Steel Company  Av. Brigadeiro Faria Lima, 3,400 – 20
th floor
04.538-132, Sao Paulo - SP, Brazil
 RE: National Steel Company
  Form 20-F for the Fiscal Year Ended December 31, 2008
  Filed June 30, 2009
  File No. 1-14732

Dear Mr. Marques:

We have completed our review of your Fo rm 20-F and related filings and have no
further comments at this time.
 If you have any further questions regard ing our review of your filings, please
direct them to Tracey Houser, Staff Accountant, at (202) 551-3736, or in her absence, Al Pavot, Staff Accountant, at  (202) 551-3738, or me at (202) 551-3355, if you have
questions regarding comments on the financia l statements and related matters.

Sincerely,

Terence O’Brien Accounting Branch Chief

SecProbe.io