Correspondence 0001292814-23-005102 from NATIONAL STEEL CO (SID)
NATIONAL STEEL CO
Date: Dec. 21, 2023 · CIK: 0001049659 · Accession: 0001292814-23-005102
AI Filing Summary & Sentiment
File numbers found in text: 001-14732
Referenced dates: December 7, 2023
Letter
VIA EDGAR TRANSMISSION Division of Corporation Finance Office of Manufacturing Re: National Steel Company (Companhia Siderúrgica Nacional – CSN) Form 20-F for the fiscal year ended December 31, 2022 File No. 001-14732 Response to Staff Comment Letter Dated December 7, 2023
Dear Mr. Schuler, Mr. Arakawa, Ms. Gilmore and Mr. Woody:
Reference is made to the comment letter from the staff (the “Staff”) of the U.S. Securities and Exchange Commission received by National Steel Company (Companhia Siderúrgica Nacional – CSN) (the “Company”) on December 7, 2023, regarding the Company’s annual report on Form 20-F for the fiscal year ended December 31, 2022, filed on April 27, 2023.
The Staff has requested that the Company respond to the comment letter within ten business days or advise the Staff of when the Company will provide a response. On behalf of the Company, we hereby request an extension of an additional 10 business days to provide a response to the Staff’s comment letter.
Thank you for your consideration of this request for extension. If you have any questions or require any additional information with respect to the above, please do not hesitate to contact me, the Company’s counsel, at +55 (11) 3927-7702.
Sincerely,
/s/ Tobias Stirnberg
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Av. Brigadeiro
Faria Lima, 4100 | São Paulo, SP 04538-132 Brazil
T: 55.11.3927.7702
tstirnberg@milbank.com
December 21, 2023
VIA EDGAR TRANSMISSION
Mr. Ken Schuler
Mr. Craig Arakawa
Ms. Melissa Gilmore
Mr. Kevin Woody
Division of Corporation Finance
Office of Manufacturing
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-4631
Re: National Steel Company (Companhia Siderúrgica Nacional – CSN)
Form 20-F for the fiscal year ended December 31, 2022
File No. 001-14732
Response to Staff Comment Letter Dated
December 7, 2023
Dear Mr. Schuler, Mr. Arakawa, Ms. Gilmore and Mr. Woody:
Reference is made to the comment letter from the staff (the “Staff”)
of the U.S. Securities and Exchange Commission received by National Steel Company (Companhia Siderúrgica Nacional –
CSN) (the “Company”) on December 7, 2023, regarding the Company’s annual report on Form 20-F for the fiscal year
ended December 31, 2022, filed on April 27, 2023.
The Staff has requested that the Company respond to the comment
letter within ten business days or advise the Staff of when the Company will provide a response. On behalf of the Company, we hereby request
an extension of an additional 10 business days to provide a response to the Staff’s comment letter.
Thank you for your consideration of this request for extension.
If you have any questions or require any additional information with respect to the above, please do not hesitate to contact me, the Company’s
counsel, at +55 (11) 3927-7702.
2
Sincerely,
/s/ Tobias Stirnberg
___________________________________
By: Tobias Stirnberg
cc: National Steel Company (Companhia Siderúrgica Nacional
– CSN)
Marcelo Cunha Ribeiro
Chief Financial and Investor Relations Officer