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<SEC-DOCUMENT>0001292814-10-001869.txt : 20100601
<SEC-HEADER>0001292814-10-001869.hdr.sgml : 20100531
<ACCEPTANCE-DATETIME>20100601111058
ACCESSION NUMBER:		0001292814-10-001869
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20100630
FILED AS OF DATE:		20100601
DATE AS OF CHANGE:		20100601

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NATIONAL STEEL CO
		CENTRAL INDEX KEY:			0001049659
		STANDARD INDUSTRIAL CLASSIFICATION:	STEEL WORKS, BLAST FURNACES & ROLLING & FINISHING MILLS [3310]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-14732
		FILM NUMBER:		10868497

	BUSINESS ADDRESS:	
		STREET 1:		RUA LAURO MULLER
		STREET 2:		116 36 ANDAR
		CITY:			RIO DE JANEIRO RJ BR
		STATE:			D5
		ZIP:			00000
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<TYPE>6-K
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<FILENAME>sid20100601_6k.htm
<DESCRIPTION>OFFICIAL LETTER GAE CAEM
<TEXT>

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   <TITLE>sid20100601_6k.htm - Provided by MZ Technologies</TITLE>
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<HR align=left color=#000000 noShade SIZE=4>
<DIV><FONT size=1></FONT>&nbsp;</DIV>
<DIV align=center><FONT face="Times New Roman" color=#000000 size=5><B>SECURITIES AND EXCHANGE COMMISSION </B></FONT></DIV>
<DIV align=center><FONT face="Times New Roman" color=#000000 size=3><B>Washington, D.C. 20549 </B></FONT></DIV>
<DIV><FONT size=1></FONT>&nbsp;</DIV>
<HR align=center width="21%" color=#000000 noShade>
<DIV><FONT size=1></FONT>&nbsp;</DIV>
<DIV align=center><FONT face="Times New Roman" color=#000000 size=5><B>FORM 6-K </B></FONT></DIV>
<DIV><FONT size=1></FONT>&nbsp;</DIV>
<DIV align=center><FONT face="Times New Roman" color=#000000 size=3>Report of Foreign Private Issuer<BR>
Pursuant to Rule 13a-16 or 15d-16 of the</FONT></DIV>
<DIV align=center><FONT face="Times New Roman" color=#000000 size=3>Securities Exchange Act of 1934</FONT></DIV>
<DIV><FONT size=1></FONT>&nbsp;</DIV>
<DIV align=center>
<DIV><FONT face="Times New Roman" color=#000000 size=3><B>For the month of June, 2010</B></FONT></DIV>
<P></P>
<FONT face="Times New Roman" color=#000000 size=3><B>Commission File Number 1-14732 </B></FONT></DIV>
<DIV><FONT size=1></FONT>&nbsp;</DIV>
<HR align=center width="21%" color=#000000 noShade>
<DIV><FONT size=1></FONT>&nbsp;</DIV>
<DIV align=center><FONT face="Times New Roman" color=#000000 size=5><B>COMPANHIA SIDER&#218;RGICA NACIONAL </B></FONT></DIV>
<DIV align=center><FONT face="Times New Roman" color=#000000 size=2>(Exact name of registrant as specified in its charter) </FONT></DIV>
<DIV><FONT size=1></FONT>&nbsp;</DIV>
<DIV align=center></DIV>
<P></P>
<DIV align=center><FONT face="Times New Roman" color=#000000 size=5><B>National Steel Company </B></FONT></DIV>
<DIV align=center><FONT face="Times New Roman" color=#000000 size=2>(Translation of Registrant's name into English)</FONT></DIV>
<DIV><FONT size=1></FONT>&nbsp;</DIV>
<P></P>
<DIV align=center><FONT face="Times New Roman" color=#000000 size=3><B>Av. Brigadeiro Faria Lima 3400, 20&#186; andar<BR>
S&#227;o Paulo, SP, Brazil<BR>
04538-132 </B></FONT></DIV>
<DIV align=center><FONT face="Times New Roman" color=#000000 size=2>(Address of principal executive office)</FONT></DIV>
<DIV><FONT size=1></FONT>&nbsp;</DIV>
<DIV align=center><FONT face="Times New Roman" color=#000000 size=3>Indicate by check mark whether the registrant files or will file annual reports<BR>
under cover Form 20-F or Form 40-F.&nbsp;</FONT>
<P></P>
Form 20-F ___X___ Form 40-F _______
<P>&nbsp;<FONT face="Times New Roman, Times, Serif" size=3>Indicate by check mark whether the registrant by furnishing the information contained in this Form is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934. </FONT>&nbsp;</P>
Yes _______ No ___X____
<P></P>
</DIV>
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<P style="MARGIN: 0in 0in 0pt"><FONT lang=PT-BR style="FONT-SIZE: 10pt" face="Times New Roman,serif"></FONT>&nbsp;</P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><FONT lang=PT-BR style="FONT-SIZE: 11.5pt" face="Times New Roman,serif">Rio de Janeiro, May 31, 2010</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT lang=PT-BR style="FONT-SIZE: 11.5pt" face="Times New Roman,serif">To: </FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 11.5pt" face="Times New Roman,serif">The S&#227;o Paulo Securities, Commodities and Futures Exchange</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT lang=PT-BR style="FONT-SIZE: 11.5pt" face="Times New Roman,serif">Rua XV de Novembro, 275 &#150; 10&#186; andar</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT lang=PT-BR style="FONT-SIZE: 11.5pt" face="Times New Roman,serif">S&#227;o Paulo - SP</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT lang=PT-BR style="FONT-SIZE: 11.5pt" face="Times New Roman,serif"></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT lang=PT-BR style="FONT-SIZE: 11.5pt" face="Times New Roman,serif">Att:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Dr. Nelson Barroso Ortega</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 35.4pt"><FONT lang=PT-BR style="FONT-SIZE: 11.5pt" face="Times New Roman,serif">Company Oversight Department</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 11.5pt" face="Times New Roman,serif"></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 11.5pt" face="Times New Roman,serif"></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 11.5pt" face="Times New Roman,serif">Re: OFFICIAL LETTER GAE CAEM 1.245-10</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 11.5pt" face="Times New Roman,serif"></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 11.5pt" face="Times New Roman,serif"></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 11.5pt" face="Times New Roman,serif">Dear Sir,</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 35.4pt; TEXT-ALIGN: justify"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman,serif"></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 35.4pt; TEXT-ALIGN: justify"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman,serif">This letter is a response to today&#146;s Official Letter GAE/CAEM 1245-10, which requested clarifications regarding the report on the Company published in the newspaper </FONT><I><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman,serif">Valor Econ&#244;mico</FONT></I><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman,serif"> on May 31, 2010.</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 35.4pt; TEXT-ALIGN: justify"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman,serif"></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 35.4pt; TEXT-ALIGN: justify"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman,serif">We hereby inform you that Dad Engenharia e Servi&#231;os Ltda. (&#147;Dad Engenharia&#148;) was hired by Companhia Sider&#250;rgica Nacional (&#147;CSN&#148;) to undertake maintenance services at the Presidente Vargas Steelworks in Volta Redonda. </FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 35.4pt; TEXT-ALIGN: justify"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman,serif"></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 35.4pt; TEXT-ALIGN: justify"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman,serif">Due to various instances of contractual non-performance, CSN, having duly notified Dad Engenharia, and as it was entitled to do under the terms of the contract entered into by the parties, withheld payment of approximately R$2.5 million. </FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 35.4pt; TEXT-ALIGN: justify"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman,serif"></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 35.4pt; TEXT-ALIGN: justify"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman,serif">As a result, Dad Engenharia filed nine notices of protest against CSN in the approximate amount of R$1.3 million, and filed a petition of bankruptcy against the Company, as reported in today&#146;s edition of </FONT><I><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman,serif">Valor Econ&#244;mico</FONT></I><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman,serif">. </FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 35.4pt; TEXT-ALIGN: justify"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman,serif"></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 35.4pt; TEXT-ALIGN: justify"><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman,serif">CSN would like to make it clear that: (i) the bankruptcy petition is entirely unfounded; (ii) the amount in dispute has been fully guaranteed by a judicial deposit; and (iii) </FONT><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman,serif">the amounts in question are not material, nor do they represent any risk to the Company&#146;s solid financial and credit situation</FONT><FONT lang=EN-US style="FONT-SIZE: 12pt" face="Times New Roman,serif">. </FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT lang=EN-US style="FONT-SIZE: 11.5pt" face="Times New Roman,serif"></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-INDENT: 35.4pt; TEXT-ALIGN: justify"><FONT lang=EN-US style="FONT-SIZE: 11.5pt" face="Times New Roman,serif">We remain at your disposal for any further information you may require.</FONT></P>
<H1 style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT style="FONT-WEIGHT: normal; FONT-SIZE: 11.5pt" face="Times New Roman,serif"></FONT>&nbsp;</H1>
<P style="MARGIN: 0in 0in 0pt"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif"></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT lang=PT-BR style="FONT-SIZE: 11.5pt" face="Times New Roman,serif">Sincerely,</FONT></P>
<P style="MARGIN: 0in 0in 0pt"><FONT lang=PT-BR style="FONT-SIZE: 11.5pt" face="Times New Roman,serif"></FONT>&nbsp;</P>
<H1 style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><B><FONT lang=PT-BR style="FONT-SIZE: 11.5pt" face="Times New Roman,serif">Companhia Sider&#250;rgica Nacional</FONT></B></H1>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT lang=PT-BR style="FONT-SIZE: 11.5pt" face="Times New Roman,serif">Paulo Penido Pinto Marques</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: center" align=center><FONT lang=EN-US style="FONT-SIZE: 11pt" face="Times New Roman,serif">Investor Relations Officer</FONT></P>
<DIV>
<P style="MARGIN: 0in 0in 0pt"><FONT lang=PT-BR style="FONT-SIZE: 10pt" face="Times New Roman,serif"></FONT>&nbsp;</P>
</DIV></DIV> <H5 style="PAGE-BREAK-BEFORE: always" align=left></H5>
<HR align=left color=#000000 noShade SIZE=2>
<P><FONT size=1></FONT>&nbsp;</P>
<DIV align=center><FONT face="Times New Roman" color=#000000 size=3><B>SIGNATURE </B></FONT></DIV>
<DIV><FONT size=1></FONT>&nbsp;</DIV>
<DIV><FONT size=1></FONT>&nbsp;</DIV>
<DIV style="TEXT-INDENT: 4%"><FONT face="Times New Roman" color=#000000 size=3>Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized. </FONT></DIV>
<P></P>
<DIV style="TEXT-INDENT: 4%"><FONT face="Times New Roman" color=#000000 size=3>Date:&nbsp;June 01, 2010</FONT></DIV>
<P></P>
<DIV><FONT size=1></FONT>&nbsp;</DIV>
<DIV align=center>
<TABLE cellSpacing=0 cellPadding=0 width="50%" border=0>
<TR>
     <TD vAlign=top width="50%" colSpan=2>
<DIV align=left><FONT face="Times New Roman" color=#000000 size=3>COMPANHIA SIDER&#218;RGICA NACIONAL </FONT></DIV></TD></TR>
<TR>
     <TD width="50%" colSpan=2 height=16></TD></TR>
<TR>
     <TD vAlign=top width="5%">
<DIV align=left><FONT face="Times New Roman" color=#000000 size=2>By:</FONT></DIV></TD>
     <TD vAlign=bottom align=center width="45%">
<DIV align=center><FONT face="Times New Roman" color=#000000 size=2>/<SMALL>S</SMALL>/&nbsp;Benjamin Steinbruch </FONT></DIV>
<HR align=left color=#000000 noShade SIZE=1>
</TD></TR>
<TR>
     <TD width="5%"><FONT size=1>&nbsp;</FONT></TD>
     <TD vAlign=bottom align=center width="45%">
<DIV align=left><FONT face="Times New Roman" color=#000000 size=2><B>Benjamin Steinbruch </B></FONT></DIV>
<DIV align=left><FONT face="Times New Roman" color=#000000 size=2><B>Chief Executive Officer <BR>
<BR>
</B></FONT></DIV></TD></TR></TABLE></DIV>
<DIV><FONT size=1></FONT>&nbsp;</DIV>
<P>&nbsp;</P>
<DIV><FONT size=1></FONT>&nbsp;</DIV>
<DIV align=center>
<TABLE cellSpacing=0 cellPadding=0 width="50%" border=0>
<TR>
     <TD vAlign=top width="50%" colSpan=2>
<DIV align=left>&nbsp;</DIV></TD></TR>
<TR>
     <TD width="50%" colSpan=2 height=16></TD></TR>
<TR>
     <TD vAlign=top width="5%">
<DIV align=left><FONT face="Times New Roman" color=#000000 size=2>By:</FONT></DIV></TD>
     <TD vAlign=bottom align=center width="45%">
<DIV align=center><FONT face="Times New Roman" color=#000000 size=2>/<SMALL>S</SMALL>/&nbsp;Paulo Penido Pinto Marques </FONT></DIV>
<HR align=left color=#000000 noShade SIZE=1>
</TD></TR>
<TR>
     <TD width="5%"><FONT size=1>&nbsp;</FONT></TD>
     <TD vAlign=bottom align=center width="45%">
<DIV align=left><FONT face="Times New Roman" color=#000000 size=2><B>Paulo Penido Pinto Marques </B></FONT></DIV>
<DIV align=left><FONT face="Times New Roman" color=#000000 size=2><B>Chief Financial Officer and Investor Relations Officer<BR>
<BR>
</B></FONT></DIV></TD></TR></TABLE></DIV>
<DIV><FONT size=1></FONT>&nbsp;</DIV>
<P>&nbsp;</P>
<DIV><FONT size=1></FONT>&nbsp;</DIV>
<DIV align=center><FONT face="Times New Roman" color=#000000 size=3><B>FORWARD-LOOKING STATEMENTS </B></FONT></DIV>
<P align=justify><FONT face="Times New Roman, Times, Serif" size=2>This press release may contain forward-looking statements. These statements are statements that are not historical facts, and are based on management's current view and estimates of future economic circumstances, industry conditions, company performance and financial results. The words "anticipates", "believes", "estimates", "expects", "plans" and similar expressions, as they relate to the company, are intended to identify forward-looking statements. Statements regarding the declaration or payment of dividends, the implementation of principal operating and financing strategies and capital expenditure plans, the direction of future operations and the factors or trends affecting financial condition, liquidity or results of operations are examples of forward-looking statements. Such statements reflect the current views of management and are subject to a number of risks and uncertainties. There is no guarantee that the expected events, trends or 
results will actually occur. The statements are based on many assumptions and factors, including general economic and market conditions, industry conditions, and operating factors. Any changes in such assumptions or factors could cause actual results to differ materially from current expectations. </FONT></P>
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`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
