Correspondence 0001193125-23-276965 from Worthington Steel, Inc. (WS)
Worthington Steel, Inc.
Date: Nov. 14, 2023 · CIK: 0001968487 · Accession: 0001193125-23-276965
AI Filing Summary & Sentiment
File numbers found in text: 001-41830
Letter
VIA EDGAR Division of Corporation Finance Office of Manufacturing Washington, D.C. 20549-4628 Attention: Jennifer Angelini and Geoffrey Kruczek Re: Worthington Steel, Inc. Registration Statement on Form 10-12B (File No. 001-41830)
Dear Ms. Angelini and Mr. Kruczek:
Worthington Steel, Inc., an Ohio Corporation (the “Company”), hereby respectfully requests that the effective date for its Registration Statement on Form 10-12B (File No. 001-41830) (as amended to date, the “Registration Statement”) be accelerated so that the Registration Statement will become effective at 4:00 p.m. Eastern Time, on November 16, 2023, or as soon thereafter as is practicable, pursuant to Section 12(d) of the U.S. Securities Exchange Act of 1934, as amended, and Rule 12d1-2 thereunder.
We request that we be notified of such effectiveness by a telephone call to Cathy Birkeland of Latham & Watkins LLP, the Company’s counsel, at (312) 876-7681, or by email to cathy.birkeland@lw.com.
[Signature page follows]
Sincerely,
WORTHINGTON STEEL,
INC.
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CORRESP 1 filename1.htm Acceleration Request Worthington Steel, Inc. 100 Old Wilson Bridge Road Columbus, Ohio 43085 VIA EDGAR November 14, 2023 U.S. Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing 100 F Street, N.E. Washington, D.C. 20549-4628 Attention: Jennifer Angelini and Geoffrey Kruczek Re: Worthington Steel, Inc. Registration Statement on Form 10-12B (File No. 001-41830) Dear Ms. Angelini and Mr. Kruczek: Worthington Steel, Inc., an Ohio Corporation (the “Company”), hereby respectfully requests that the effective date for its Registration Statement on Form 10-12B (File No. 001-41830) (as amended to date, the “Registration Statement”) be accelerated so that the Registration Statement will become effective at 4:00 p.m. Eastern Time, on November 16, 2023, or as soon thereafter as is practicable, pursuant to Section 12(d) of the U.S. Securities Exchange Act of 1934, as amended, and Rule 12d1-2 thereunder. We request that we be notified of such effectiveness by a telephone call to Cathy Birkeland of Latham & Watkins LLP, the Company’s counsel, at (312) 876-7681, or by email to cathy.birkeland@lw.com. [Signature page follows] Sincerely, WORTHINGTON STEEL, INC. By: /s/ Geoff Gilmore Name: Geoff Gilmore Title: President and Chief Executive Officer cc: Cathy Birkeland, Latham & Watkins LLP Alexa Berlin, Latham & Watkins LLP