SEC Comment Letter 0000000000-23-001125 to Mechel PAO (CIK 0001302362)
Mechel PAO (CIK 0001302362)
Date: Feb. 3, 2023 · CIK: 0001302362 · Accession: 0000000000-23-001125
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Letter
United States securities and exchange commission logo February 3, 2023 Nelli Galeeva Deputy Chief Executive Officer for Finance Mechel PAO Krasnoarmeyskaya Street 1 Moscow 125167 Russian Federation Re:Mechel PAO Form 20-F for the Year Ended December 31, 2021 File No. 1-32328 Dear Nelli Galeeva: We issued comments on the above captioned filing on December 13, 2022. On January 4, 2023, we issued a follow-up letter informing you that those comments remained outstanding and unresolved, and absent a substantive response, we would act consistent with our obligations under the federal securities laws. As you have not provided a substantive response, we are terminating our review and will take further steps as we deem appropriate. These steps include releasing publicly, through the agency s EDGAR system, all correspondence, including this letter, relating to the review of your filing, consistent with the staff s decision to publicly release comment and response letters relating to disclosure filings it has reviewed. Please contact Mindy Hooker at (202) 551-3732, Ken Schuler at (202) 551-3718 or Hugh West at (202) 551-3872 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
February 3, 2023
Nelli Galeeva
Deputy Chief Executive Officer for Finance
Mechel PAO
Krasnoarmeyskaya Street 1
Moscow 125167
Russian Federation
Re:Mechel PAO
Form 20-F for the Year Ended December 31, 2021
File No. 1-32328
Dear Nelli Galeeva:
We issued comments on the above captioned filing on December 13, 2022. On January
4, 2023, we issued a follow-up letter informing you that those comments remained outstanding
and unresolved, and absent a substantive response, we would act consistent with our obligations
under the federal securities laws.
As you have not provided a substantive response, we are terminating our review and will
take further steps as we deem appropriate. These steps include releasing publicly, through the
agency s EDGAR system, all correspondence, including this letter, relating to the review of your
filing, consistent with the staff s decision to publicly release comment and response letters
relating to disclosure filings it has reviewed.
Please contact Mindy Hooker at (202) 551-3732, Ken Schuler at (202) 551-3718 or Hugh
West at (202) 551-3872 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing