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
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File numbers found in text: 001-16811
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<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>