SEC Comment Letter for NATIONAL STEEL (SID) — Mar 7, 2014
NATIONAL STEEL CO
Date: March 7, 2014 · CIK: 0001049659 · Accession: 0000000000-14-011685
AI Filing Summary & Sentiment
Letter
March 7, 2014 Via Email Mr. Rogério Leme Borges dos Santos Controller and Principal Financial Officer National Steel Company Av. Brigadeiro Faria Lima, 3,400 – 20th floor 04538 -132, São Paulo -SP, Brazil
Re: National Steel Company Form 20-F for Fiscal Year Ended December 31, 2012 Filed April 30, 2013 File No. 1 -14732
Dear Mr. Santos :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person u nder the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Melissa N. Rocha
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March 7, 2014 Via Email Mr. Rogério Leme Borges dos Santos Controller and Principal Financial Officer National Steel Company Av. Brigadeiro Faria Lima, 3,400 – 20th floor 04538 -132, São Paulo -SP, Brazil Re: National Steel Company Form 20-F for Fiscal Year Ended December 31, 2012 Filed April 30, 2013 File No. 1 -14732 Dear Mr. Santos : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person u nder the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Melissa N. Rocha Melissa N. Rocha Senior Assistant Chief Accountant