Correspondence 0001123292-25-000228 from UNITED STATES STEEL CORP (CIK 0001163302)
UNITED STATES STEEL CORP (CIK 0001163302)
Date: May 14, 2025 · CIK: 0001163302 · Accession: 0001123292-25-000228
AI Filing Summary & Sentiment
File numbers found in text: 001-16811
Letter
Hogan Lovells US LLP
1601 Wewatta Street
Suite 900
Denver, CO 80202
T +1 303 899 7300
F +1 303 899 7333
www.hoganlovells.com
May 14, 2025
VIA EDGAR
Division of Corporation Finance, Office of Manufacturing
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attention:
John Coleman
Craig Arakawa
Re:
United States Steel Corporation
Annual Report on Form 10-K for the Fiscal Year Ended December 31, 2024
File No. 001-16811
Ladies and Gentlemen:
We are submitting this letter on behalf of our client, United States Steel Corporation (the “Company”), in response to the letter from the staff (the “Staff”) of the Securities and Exchange Commission dated May 7, 2025 (the “Comment Letter”), with respect to the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2024. In the Comment Letter the Staff requested that the Company respond to the comments contained in the Comment Letter within ten business days or advise the Staff as soon as possible when the Company will respond. Per our telephone conversion on May 14, 2025, on behalf of the Company, we advised the Staff that the Company requests a ten business day extension of the original due date. We anticipate that the Company’s response will be submitted to your office on or before June 5, 2025.
If you have questions or require any additional information, please contact the undersigned at (303) 454-2414 or paul.hilton@hoganlovells.com.
Sincerely,
By:
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Hogan Lovells US LLP
1601 Wewatta Street
Suite 900
Denver, CO 80202
T +1 303 899 7300
F +1 303 899 7333
www.hoganlovells.com
May 14, 2025
VIA EDGAR
Division of Corporation Finance, Office of Manufacturing
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attention:
John Coleman
Craig Arakawa
Re:
United States Steel Corporation
Annual Report on Form 10-K for the Fiscal Year Ended December 31, 2024
File No. 001-16811
Ladies and Gentlemen:
We are submitting this letter on behalf of our client, United States Steel Corporation (the “Company”), in response to the letter from the staff (the “Staff”) of the
Securities and Exchange Commission dated May 7, 2025 (the “Comment Letter”), with respect to the Company’s Annual Report on Form 10-K for the fiscal
year ended December 31, 2024. In the Comment Letter the Staff requested that the Company respond to the comments contained in the Comment Letter within ten business days or advise the Staff as soon as possible when the Company will respond. Per
our telephone conversion on May 14, 2025, on behalf of the Company, we advised the Staff that the Company requests a ten business day extension of the original due date. We anticipate that the Company’s response will be submitted to your office on
or before June 5, 2025.
If you have questions or require any additional information, please contact the undersigned at (303) 454-2414 or paul.hilton@hoganlovells.com.
Sincerely,
By:
/s/ Paul Hilton
Paul Hilton
Via email:
cc:
Jessica Graziano, United States Steel Corporation
Megan Bombick, United States Steel Corporation
Hogan Lovells US LLP is a limited liability partnership registered in the state of Delaware. “Hogan Lovells” is an international legal
practice that includes Hogan Lovells US LLP and Hogan Lovells International LLP, with offices in: Alicante Amsterdam Baltimore Beijing Berlin Birmingham Boston Brussels Colorado Springs Denver Dubai Dublin Dusseldorf Frankfurt
Hamburg Hanoi Ho Chi Minh City Hong Kong Houston London Los Angeles Luxembourg Madrid Mexico City Miami Milan Minneapolis Monterrey Munich New York Northern Virginia Paris Philadelphia Riyadh Rome San Francisco São Paulo
Shanghai Silicon Valley Singapore Tokyo Washington, D.C. For more information see www.hoganlovells.com.