SEC Comment Letter for NATIONAL STEEL (SID) — Sep 7, 2018
NATIONAL STEEL CO
Date: Sept. 7, 2018 · CIK: 0001049659 · Accession: 0000000000-18-027891
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File numbers found in text: 001-14732
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September 6, 2018
Marcelo Ribeiro
Chief Financial and Investor Relations Officer
NATIONAL STEEL CO
Av.Brigadeiro Faria Lima, 3400 - 20th floor
04538-132, Sao Paulo-SP, Brazil
Re:NATIONAL STEEL CO
Form 20-F for the year ended December 31, 2017
Filed on May 1, 2018
File No. 001-14732
Dear Mr. Ribeiro:
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 their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Manufacturing and
Construction