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 Via EDGAR

 September 29, 2025
 Securities and Exchange Commission
 Division of Corporation Finance
 100 F Street, N.E.
 Washington, D.C. 20549-4628

 Attention: Aisha Adegbuyi

 Re:

 Steel Newco Inc.
 Amendment No. 1 to Registration Statement on Form S-4
 Filed September 29, 2025
 File No. 333-289866
 Request for Effectiveness

 Ladies and Gentlemen:

 Pursuant to Rule 461 of the General Rules and Regulations of the Securities and Exchange Commission promulgated under the Securities Act of 1933, as amended, Steel Newco Inc. hereby
 requests that the effective date of the above-captioned Registration Statement on Form S-4, as amended, be accelerated to 4:00 p.m., Eastern Time, on September 30, 2025, or as soon as practicable thereafter.

 Please contact H. Rodgin Cohen of Sullivan & Cromwell LLP via telephone at (212) 558-4000 or via e-mail at cohenhr@sullcrom.com with any questions you may have. In addition,
 please notify Mr. Cohen when this request for acceleration has been granted.

 Sincerely,

 Steel Newco Inc.

 By: /s/ M. Terry Turner

 Name: M. Terry Turner

 Title: Co-President

 By: /s/ Kevin S. Blair

 Name: Kevin S. Blair

 Title: Co-President

 cc:

 H. Rodgin Cohen , Sullivan & Cromwell LLP
 Mitchell S. Eitel, Sullivan & Cromwell LLP
 Edward D. Herlihy, Wachtell, Lipton, Rosen & Katz
 Brandon C. Price, Wachtell, Lipton, Rosen & Katz

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 September 4, 2025

M. Terry Turner
Principal Executive Officer
Steel Newco Inc.
2 Sun Court
Suite 400
Peachtree Corners, GA 30092

 Re: Steel Newco Inc.
 Registration Statement on Form S-4
 Filed August 26, 2025
 File No. 333-289866
Dear M. Terry Turner:

 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 Aisha Adegbuyi at 202-551-8754 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Finance
cc: H. Rodgin Cohen, Esq.
</TEXT>
</DOCUMENT>