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SEC Comment Letter 0000000000-25-006814 to UNITED STATES STEEL CORP (CIK 0001163302)

UNITED STATES STEEL CORP (CIK 0001163302)
Date: June 27, 2025 · CIK: 0001163302 · Accession: 0000000000-25-006814

Financial Reporting Regulatory Compliance

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File numbers found in text: 001-16811

Date
June 27, 2025
Author
Finance
Form
UPLOAD
Company
UNITED STATES STEEL CORP (CIK 0001163302)

Letter

Re: United States Steel Corporation Annual Report on Form 10-K for the Fiscal Year Ended December 31, File No. 001-16811 Dear Jessica T. Graziano:

June 27, 2025

Jessica T. Graziano Chief Financial Officer United States Steel Corporation 600 Grant Street Pittsburgh, PA 15219-2800

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

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 June 27, 2025

Jessica T. Graziano
Chief Financial Officer
United States Steel Corporation
600 Grant Street
Pittsburgh, PA 15219-2800

 Re: United States Steel Corporation
 Annual Report on Form 10-K for the Fiscal Year Ended December 31,
2024
 File No. 001-16811
Dear Jessica T. Graziano:

 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
</TEXT>
</DOCUMENT>