SEC Comment Letter for AKS INVESTMENTS, INC. (CIK 0001489719) — Mar 24, 2020
AKS INVESTMENTS, INC. (CIK 0001489719)
Date: March 24, 2020 · CIK: 0001489719 · Accession: 0000000000-20-002578
AI Filing Summary & Sentiment
File numbers found in text: 333-237325
Letter
March 24, 2020 James D. Graham Executive Vice President, Chief Legal Officer & Secretary Cleveland-Cliffs Inc. 200 Public Square Suite 3300 Cleveland, OH 44114-2315 Re:Cleveland-Cliffs Inc. Registration Statement on Form S-4 Filed March 20, 2020 File No. 333-237325 Dear Mr. Graham: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Irene Barberena-Meissner at 202-551-6548 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Michael J. Solecki, Esq.
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March 24, 2020
James D. Graham
Executive Vice President, Chief Legal Officer & Secretary
Cleveland-Cliffs Inc.
200 Public Square
Suite 3300
Cleveland, OH 44114-2315
Re:Cleveland-Cliffs Inc.
Registration Statement on Form S-4
Filed March 20, 2020
File No. 333-237325
Dear Mr. Graham:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Irene Barberena-Meissner at 202-551-6548 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Michael J. Solecki, Esq.