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United States securities and exchange commission logo





                    July 13, 2023

       Theresa E. Wagler
       Executive Vice President and Chief Financial Officer
       Steel Dynamics, Inc.
       7575 West Jefferson Blvd
       Fort Wayne, IN 46804

                                                        Re: Steel Dynamics,
Inc.
                                                            Form 10-K for the
Year Ended December 31, 2022
                                                            Filed February 28,
2023

       Dear Theresa E. Wagler:

              We have completed our review of your filing. 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.




                    Sincerely,


                    Division of Corporation Finance

                    Office of Manufacturing
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