SEC Comment Letter 0000000000-24-002560 to UNITED STATES STEEL CORP (CIK 0001163302)
UNITED STATES STEEL CORP (CIK 0001163302)
Date: March 7, 2024 · CIK: 0001163302 · Accession: 0000000000-24-002560
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File numbers found in text: 001-16811
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United States securities and exchange commission logo
March 7, 2024
Duane Holloway
General Counsel
United States Steel Corporation
600 Grant Street
Pittsburgh, PA 15219
Re:United States Steel Corporation
Amendment No. 1 to Preliminary Proxy Statement on Schedule 14A
Filed February 26, 2024
File No. 001-16811
Dear Duane Holloway:
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