SEC Comment Letter for NATIONAL STEEL (SID) — Jan 26, 2017
NATIONAL STEEL CO
Date: Jan. 26, 2017 · CIK: 0001049659 · Accession: 0000000000-17-002829
AI Filing Summary & Sentiment
Letter
January 26, 2017 Mail Stop 4631 Via E -mail David Moise Salama Executive 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, 2015 Filed May 16, 2016 File No. 1 -14732
Dear Mr. Salama:
We have completed our review of your filing . We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff .
Sincerely,
/s/ Terence O ’Brien
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January 26, 2017 Mail Stop 4631 Via E -mail David Moise Salama Executive 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, 2015 Filed May 16, 2016 File No. 1 -14732 Dear Mr. Salama: We have completed our review of your filing . We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ Terence O ’Brien Terence O’Brien Branch Chief Office of Manufacturing and Construction