Correspondence 0001292814-24-001162 from NATIONAL STEEL CO (SID)
NATIONAL STEEL CO
Date: April 2, 2024 · CIK: 0001049659 · Accession: 0001292814-24-001162
AI Filing Summary & Sentiment
File numbers found in text: 001-14732
Referenced dates: March 19, 2024, March 6, 2024
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 March 19, 2024.
Dear Mr. Coleman, Mr. Arakawa, Ms. Gilmore and Mr. Woody:
In response 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 March 19, 2024, the Company hereby confirms that, as per the Staff’s request, and as mentioned in its prior letter dated March 6, 2024, it will file an amendment to the Company’s annual report on Form 20-F for the fiscal year ended December 31, 2022, filed on April 27, 2023 (the “2022 Form 20-F”), which amendment will include revisions that address all the Staff’s comments, as well as a revised technical report summary for Casa de Pedra. The Company will file the amendment to the 2022 Form 20-F before filing the annual report on Form 20-F for the fiscal year ended December 31, 2023.
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Companhia Siderúrgica Nacional
Av. Brigadeiro Faria Lima, 3400 – 20th Floor
Faria Lima Financial Center
04538-132 – São Paulo – SP
If you have any questions or require any additional information with respect to the above, please do not hesitate to contact Tobias Stirnberg, CSN’s counsel, at +55 (11) 3927-7702.
Sincerely,
/s/ Marcelo Cunha Ribeiro
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filename1.htm
April 2, 2024
VIA EDGAR TRANSMISSION
Mr. John Coleman
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 March
19, 2024.
Dear Mr. Coleman, Mr. Arakawa, Ms. Gilmore and Mr. Woody:
In response 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 March 19, 2024, the Company hereby confirms that, as per the Staff’s request, and as mentioned
in its prior letter dated March 6, 2024, it will file an amendment to the Company’s annual report on Form 20-F for the fiscal year
ended December 31, 2022, filed on April 27, 2023 (the “2022 Form 20-F”), which amendment will include revisions that
address all the Staff’s comments, as well as a revised technical report summary for Casa de Pedra. The Company will file the amendment
to the 2022 Form 20-F before filing the annual report on Form 20-F for the fiscal year ended December 31, 2023.
*******
Companhia Siderúrgica Nacional
Av. Brigadeiro Faria Lima, 3400 – 20th
Floor
Faria Lima Financial Center
04538-132 – São Paulo – SP
If you have any questions or require any additional information
with respect to the above, please do not hesitate to contact Tobias Stirnberg, CSN’s counsel, at +55 (11) 3927-7702.
Sincerely,
/s/ Marcelo Cunha Ribeiro
___________________________________
Companhia Siderúrgica Nacional
By: Marcelo Cunha Ribeiro
Title: Chief Financial and Investor Relations Officer
cc: Tobias Stirnberg
Milbank LLP