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 U.S. Securities and Exchange Commission
 Division of Corporation Finance Office of Manufacturing 
 United States Securities and Exchange Commission 100 F
Street, N.E. Washington, D.C. 20549-4628 Attention: Heather
Clark and Melissa Gilmore

 Re:
 Worthington Steel, Inc.
 Form 10-K for the Fiscal Year Ended May 31, 2024
 Filed August 2, 2024
 File No. 001-41830
 To the addressees set forth above: On behalf of
our client, Worthington Steel, Inc. (the “Company”), set forth below is the Company’s response to the comment of the Staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission in its
letter dated March 8, 2025 relating to the Form 10-K filed by the Company on August 2, 2024. Form 10-K for the Fiscal Year Ended May 31, 2024 Notes to Consolidated and Combined Financial Statements
 Note A—Description of Business, The Separation, Agreements with the Former Parent and Separation Costs, and Basis of Presentation
 Organizational Structure and Operating Segment, page 52

 1.
 We note your disclosure that your operations are organized as a single component or operating segment and
your reporting units, which are one level below the single operating segment, consist of: (1) Flat Rolled Steel Processing; (2) Electrical Steel; and (3) Laser Welding. Please tell us how you considered the aggregation criteria in ASC
 280-10-50-11 and the quantitative thresholds in ASC 280-10-50-12 in determining your single reportable segment. Please also revise to disclose factors used to identify your reportable segment, including the basis of organization and whether operating
segments have been aggregated. Refer to ASC 280-10-50-21.

 March 21, 2025
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 Response : The Company respectfully advises the Staff that it evaluated its operations
for segment reporting purposes in accordance with ASC 280-10-50. In identifying its potential operating segments based on the criteria set forth in ASC 280-10-50-1, the Company considered several sources of information, including the Company’s internal organizational structure, the
basis on which budgets and forecasts are prepared, the financial information the Company’s CODM reviews in evaluating company performance and determining how resources should be allocated, how information is released to the public and analysts,
and the fact that the CODM reviews the consolidated operating results of the Company to assess performance and make decisions about resource allocation. The package delivered to, and reviewed by, the CODM does not include sufficient information at a
disaggregated level that would allow the CODM to assess performance at a level lower than the consolidated level. Based on its analysis, the Company concluded that (1) none of its distinct reporting units meet the criteria of an operating
segment and (2) the Company therefore has only one operating segment. Because the Company determined that it has only one operating
segment, the aggregation criteria set forth in ASC-280-10-50-11 are not applicable
considering that they apply only to entities with more than one operating segment. Similarly, because the Company concluded that it does not have more than one operating segment to aggregate, the quantitative thresholds set forth in ASC 280-10-50-12 are also not applicable.
 In future filings, the Company intends to expand on the segment information included in Note A to its financial statements to provide
additional details regarding certain of the factors the Company considered in determining its single reportable segment—for example, using the following language:
 [The Company’s operations are managed principally on a products and services basis under a single group organizational structure. The
Company has determined that it has only one operating segment and therefore one reportable segment after considering several sources of information, including the Company’s internal organizational structure, the basis on which budgets and
forecasts are prepared, the financial information that the Company’s CODM reviews in evaluating company performance and determining how resources should be allocated, and how the Company releases information to the public and analysts.]
 * * * Should any questions arise in
connection with the foregoing response, or if you need any additional information, please do not hesitate to contact me at (312) 876-7681 or cathy.birkeland@lw.com.

 Sincerely,

 /s/ Cathy A. Birkeland

 Cathy A. Birkeland, Esq. of LATHAM &
WATKINS LLP

 cc:
 Alexa Berlin, Latham & Watkins LLP
 Geoffrey G. Gilmore, President and Chief Executive Officer, Worthington Steel, Inc.
 Timothy A. Adams, Vice President and Chief Financial Officer, Worthington Steel, Inc.
 Joseph Y. Heuer, Vice President – General Counsel and Secretary, Worthington Steel, Inc.
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