SEC Comment Letter for NATIONAL STEEL (SID) — Dec 19, 2011
NATIONAL STEEL CO
Date: Dec. 19, 2011 · CIK: 0001049659 · Accession: 0000000000-11-072567
AI Filing Summary & Sentiment
Letter
December 19, 2011 Via E-mail Mr. David Moise Salama Investor Relations Executive Officer National Steel Company Av.Brigadeiro Faria Lima, 3,400 – 20 th Floor 04538-132, São Paulo-SP, Brazil Re: National Steel Company Form 20-F Filed June 20, 2011 File No. 1-14732
Dear Mr. Salama: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely,
/s/ Terence O’Brien
Terence O’Brien Branch Chief
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December 19, 2011 Via E-mail Mr. David Moise Salama Investor Relations Executive Officer National Steel Company Av.Brigadeiro Faria Lima, 3,400 – 20 th Floor 04538-132, São Paulo-SP, Brazil Re: National Steel Company Form 20-F Filed June 20, 2011 File No. 1-14732 Dear Mr. Salama: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Terence O’Brien Terence O’Brien Branch Chief