SEC Comment Letter 0000000000-24-005913 to NATIONAL STEEL CO (SID)
NATIONAL STEEL CO
Date: May 22, 2024 · CIK: 0001049659 · Accession: 0000000000-24-005913
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File numbers found in text: 001-14732
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United States securities and exchange commission logo
May 22, 2024
Marcelo Cunha Ribeiro
Chief Financial Officer
National Steel Company
Av.Brigadeiro Faria Lima, 3400 - 20th floor
Sao Paulo-SP, Brazil 04538-132
Re:National Steel Company
Form 20-F for the Year Ended December 31, 2022
File No. 001-14732
Dear Marcelo Cunha Ribeiro:
We have completed our review of your filings. 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