SEC Company Response from NATIONAL STEEL (SID) — Feb 25, 2015
NATIONAL STEEL CO
Date: Feb. 25, 2015 · CIK: 0001049659 · Accession: 0001292814-15-000347
AI Filing Summary & Sentiment
Referenced dates: January 26, 2015
Letter
Via EDGAR Transmission Mr. Terence O’Brien Branch Chief Division of Corporation Finance United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549-4631 File No. 1-14732
Re: National Steel Company Form 20-F for the fiscal year ended December 31, 2013 Filed April 30, 2014 Response Letter dated January 26, 2015
Dear Mr. O’Brien:
Companhia Siderúrgica Nacional (the “Company”) received a comment letter from the staff of the United States Securities and Exchange Commission (the “Staff”) on February 10, 2015 regarding the Company’s response, dated January 26, 2015, to the Staff’s December 23, 2014 letter, concerning the Company’s annual report on Form 20-F filed on April 30, 2014.
In order to allow the Company’s external auditors to complete their review of the Company’s responses, the Company requests an extension of the deadline for submission of its responses to the Staff to March 2, 2015 from the original date, February 25, 2015.
If you have any questions or require any additional information with respect to the above, please do not hesitate to contact Andrew Jánszky at +55-11-3927-7701, Felipe Camara at +55-11-3927-7716 or Maria Beatriz Martinez Alves at +55-11-3049-7537.
Sincerely,
/s/ Rogério Leme Borges dos Santos_
Companhia Siderúrgica Nacional
By: Rogério Leme Borges dos Santos
Title: Controller and Principal Financial Officer
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CORRESP 1 filename1.htm sid20150225_corresp.htm - Generated by SEC Publisher for SEC Filing February 25, 2015 Via EDGAR Transmission Mr. Terence O’Brien Branch Chief Division of Corporation Finance United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549-4631 Re: National Steel Company Form 20-F for the fiscal year ended December 31, 2013 Filed April 30, 2014 Response Letter dated January 26, 2015 File No. 1-14732 Dear Mr. O’Brien: Companhia Siderúrgica Nacional (the “Company”) received a comment letter from the staff of the United States Securities and Exchange Commission (the “Staff”) on February 10, 2015 regarding the Company’s response, dated January 26, 2015, to the Staff’s December 23, 2014 letter, concerning the Company’s annual report on Form 20-F filed on April 30, 2014. In order to allow the Company’s external auditors to complete their review of the Company’s responses, the Company requests an extension of the deadline for submission of its responses to the Staff to March 2, 2015 from the original date, February 25, 2015. If you have any questions or require any additional information with respect to the above, please do not hesitate to contact Andrew Jánszky at +55-11-3927-7701, Felipe Camara at +55-11-3927-7716 or Maria Beatriz Martinez Alves at +55-11-3049-7537. Sincerely, /s/ Rogério Leme Borges dos Santos_ Companhia Siderúrgica Nacional By: Rogério Leme Borges dos Santos Title: Controller and Principal Financial Officer Companhia Siderúrgica Nacional Escritório Central Av. Brigadeiro Faria Lima, 3400 – 20º andar - Edificio Financial Faria Lima Center Cep: 04538-132 - São Paulo - SP