    <SEC-DOCUMENT>0000764065-18-000039-index.html : 20180501
    <SEC-HEADER>0000764065-18-000039.hdr.sgml : 20180501
    <ACCEPTANCE-DATETIME>20180214125327
    <PRIVATE-TO-PUBLIC>
    ACCESSION NUMBER:		0000764065-18-000039
    CONFORMED SUBMISSION TYPE:	CORRESP
    PUBLIC DOCUMENT COUNT:		2
    FILED AS OF DATE:		20180214

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			CLEVELAND-CLIFFS INC.
    		CENTRAL INDEX KEY:			0000764065
    		STANDARD INDUSTRIAL CLASSIFICATION:	METAL MINING [1000]
    		IRS NUMBER:				341464672
    		STATE OF INCORPORATION:			OH
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		CORRESP

    	BUSINESS ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		STE. 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114-2315
    		BUSINESS PHONE:		216-694-5700

    	MAIL ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		STE. 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114-2315

    	FORMER COMPANY:
    		FORMER CONFORMED NAME:	CLIFFS NATURAL RESOURCES INC.
    		DATE OF NAME CHANGE:	20081015

    	FORMER COMPANY:
    		FORMER CONFORMED NAME:	CLEVELAND CLIFFS INC
    		DATE OF NAME CHANGE:	19920703

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			Cliffs UTAC Holding LLC
    		CENTRAL INDEX KEY:			0001729044
    		IRS NUMBER:				262895214
    		STATE OF INCORPORATION:			DE
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		CORRESP

    	BUSINESS ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114
    		BUSINESS PHONE:		216 694-5700

    	MAIL ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			CLF PinnOak LLC
    		CENTRAL INDEX KEY:			0001729020
    		IRS NUMBER:				270062072
    		STATE OF INCORPORATION:			DE
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		CORRESP

    	BUSINESS ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114
    		BUSINESS PHONE:		216 694-5700

    	MAIL ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			Cliffs Empire II Inc.
    		CENTRAL INDEX KEY:			0001729023
    		IRS NUMBER:				320539177
    		STATE OF INCORPORATION:			DE
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		CORRESP

    	BUSINESS ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114
    		BUSINESS PHONE:		216 694-5700

    	MAIL ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			Cliffs Mining Co
    		CENTRAL INDEX KEY:			0001729025
    		IRS NUMBER:				341120353
    		STATE OF INCORPORATION:			DE
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		CORRESP

    	BUSINESS ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114
    		BUSINESS PHONE:		216 694-5700

    	MAIL ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			Cliffs Mining Services Co
    		CENTRAL INDEX KEY:			0001729030
    		IRS NUMBER:				341672206
    		STATE OF INCORPORATION:			DE
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		CORRESP

    	BUSINESS ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114
    		BUSINESS PHONE:		216 694-5700

    	MAIL ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			Cliffs Minnesota Mining Co
    		CENTRAL INDEX KEY:			0001729031
    		IRS NUMBER:				421609117
    		STATE OF INCORPORATION:			DE
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		CORRESP

    	BUSINESS ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114
    		BUSINESS PHONE:		216 694-5700

    	MAIL ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			United Taconite LLC
    		CENTRAL INDEX KEY:			0001729113
    		IRS NUMBER:				421609118
    		STATE OF INCORPORATION:			DE
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		CORRESP

    	BUSINESS ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114
    		BUSINESS PHONE:		216 694-5700

    	MAIL ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			Cliffs Pickands Holding, LLC
    		CENTRAL INDEX KEY:			0001729032
    		IRS NUMBER:				422181754
    		STATE OF INCORPORATION:			DE
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		CORRESP

    	BUSINESS ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114
    		BUSINESS PHONE:		216 694-5700

    	MAIL ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			Cliffs Empire Holding, LLC
    		CENTRAL INDEX KEY:			0001729022
    		IRS NUMBER:				472155265
    		STATE OF INCORPORATION:			DE
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		CORRESP

    	BUSINESS ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114
    		BUSINESS PHONE:		216 694-5700

    	MAIL ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			Cliffs Mining Holding, LLC
    		CENTRAL INDEX KEY:			0001729026
    		IRS NUMBER:				472155325
    		STATE OF INCORPORATION:			DE
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		CORRESP

    	BUSINESS ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114
    		BUSINESS PHONE:		216 694-5700

    	MAIL ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			Cliffs TIOP Holding, LLC
    		CENTRAL INDEX KEY:			0001729035
    		IRS NUMBER:				472182060
    		STATE OF INCORPORATION:			DE
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		CORRESP

    	BUSINESS ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114
    		BUSINESS PHONE:		216 694-5700

    	MAIL ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			Cliffs Mining Holding Sub Co
    		CENTRAL INDEX KEY:			0001729027
    		IRS NUMBER:				472182251
    		STATE OF INCORPORATION:			DE
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		CORRESP

    	BUSINESS ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114
    		BUSINESS PHONE:		216 694-5700

    	MAIL ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			Cliffs TIOP II, LLC
    		CENTRAL INDEX KEY:			0001729043
    		IRS NUMBER:				611857848
    		STATE OF INCORPORATION:			DE
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		CORRESP

    	BUSINESS ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114
    		BUSINESS PHONE:		216 694-5700

    	MAIL ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			Cliffs International Management Co LLC
    		CENTRAL INDEX KEY:			0001729024
    		IRS NUMBER:				760748747
    		STATE OF INCORPORATION:			DE
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		CORRESP

    	BUSINESS ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114
    		BUSINESS PHONE:		216 694-5700

    	MAIL ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			Northshore Mining Co
    		CENTRAL INDEX KEY:			0001729119
    		IRS NUMBER:				841116857
    		STATE OF INCORPORATION:			DE
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		CORRESP

    	BUSINESS ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114
    		BUSINESS PHONE:		216 694-5700

    	MAIL ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			Silver Bay Power Co
    		CENTRAL INDEX KEY:			0001729117
    		IRS NUMBER:				841126359
    		STATE OF INCORPORATION:			DE
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		CORRESP

    	BUSINESS ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114
    		BUSINESS PHONE:		216 694-5700

    	MAIL ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			Empire Iron Mining Partnership
    		CENTRAL INDEX KEY:			0001729131
    		IRS NUMBER:				341186059
    		STATE OF INCORPORATION:			MI
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		CORRESP

    	BUSINESS ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114
    		BUSINESS PHONE:		216 694-5700

    	MAIL ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			Marquette Range Coal Service Co
    		CENTRAL INDEX KEY:			0001729123
    		IRS NUMBER:				341266020
    		STATE OF INCORPORATION:			MI
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		CORRESP

    	BUSINESS ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114
    		BUSINESS PHONE:		216 694-5700

    	MAIL ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			Cliffs TIOP, Inc.
    		CENTRAL INDEX KEY:			0001729033
    		IRS NUMBER:				341371049
    		STATE OF INCORPORATION:			MI
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		CORRESP

    	BUSINESS ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114
    		BUSINESS PHONE:		216 694-5700

    	MAIL ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			Cliffs Empire, Inc.
    		CENTRAL INDEX KEY:			0001729021
    		IRS NUMBER:				341400846
    		STATE OF INCORPORATION:			MI
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		CORRESP

    	BUSINESS ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114
    		BUSINESS PHONE:		216 695-5700

    	MAIL ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			Tilden Mining Co L.C.
    		CENTRAL INDEX KEY:			0001729114
    		IRS NUMBER:				341804848
    		STATE OF INCORPORATION:			MI
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		CORRESP

    	BUSINESS ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114
    		BUSINESS PHONE:		216 694-5700

    	MAIL ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			Lake Superior & Ishpeming Railroad Co
    		CENTRAL INDEX KEY:			0001729132
    		IRS NUMBER:				386005761
    		STATE OF INCORPORATION:			MI
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		CORRESP

    	BUSINESS ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114
    		BUSINESS PHONE:		216 694-5700

    	MAIL ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			Pickands Hibbing Corp
    		CENTRAL INDEX KEY:			0001729118
    		IRS NUMBER:				341515311
    		STATE OF INCORPORATION:			MN
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		CORRESP

    	BUSINESS ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114
    		BUSINESS PHONE:		216 694-5700

    	MAIL ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			Cleveland-Cliffs Iron Co
    		CENTRAL INDEX KEY:			0001729019
    		IRS NUMBER:				340677332
    		STATE OF INCORPORATION:			OH
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		CORRESP

    	BUSINESS ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114
    		BUSINESS PHONE:		216 694-5700

    	MAIL ADDRESS:
    		STREET 1:		200 PUBLIC SQUARE
    		STREET 2:		SUITE 3300
    		CITY:			CLEVELAND
    		STATE:			OH
    		ZIP:			44114
    </SEC-HEADER>
    <DOCUMENT>
    <TYPE>CORRESP
    <SEQUENCE>1
    <FILENAME>filename1.htm
    <TEXT>
    Document 1 - file: filename1.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>2
    <FILENAME>cliffsletterheada01.jpg
    <TEXT>
    Document 2 - file: cliffsletterheada01.jpg

    </DOCUMENT>
    </SEC-DOCUMENT>